| 煤矿区建设项目全过程跟踪审计风险控制研究 |
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| 引用本文： | 裴再波,裴金璐.煤矿区建设项目全过程跟踪审计风险控制研究[J].煤炭技术,2012,31(4):137-139. |
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| 作者姓名： | 裴再波 裴金璐 |
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| 作者单位： | 1. 中国矿业大学(北京),北京,100083
2. 对外经济贸易大学,北京,100029 |
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| 摘 要： | 煤矿区建设项目全过程跟踪审计作为煤矿区建设项目基建工程审计的一种尝试和创新,在实践中已彰显出它的实用性、先进性和优越性,具有广阔的应用前景。全过程跟踪审计具有周期长、控制环节多、涉及面广、不确定因素多等特点。文章结合煤矿区建设项目基建工程审计工作实践,并综合全过程跟踪审计的风险分析,总结了煤矿区建设项目审计风险控制的措施和办法,仅供参考。
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| 关 键 词： | 全过程跟踪审计 审计风险 风险控制 |
Study of Risk Control of Whole Process Tracking Audit on Construction Projects in Coal Mining Areas |
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| PEI Zai-bo
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PEI Jin-lu.Study of Risk Control of Whole Process Tracking Audit on Construction Projects in Coal Mining Areas[J].Coal Technology,2012,31(4):137-139. |
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| Authors: | PEI Zai-bo PEI Jin-lu |
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| Affiliation: | 1.China University of Mining and Technology(Beijing),Bejing 100083,China;2.University of International Business and Economics,Beijing 100029,China) |
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| Abstract: | As a try and innovation of construction engineering audit,the whole process tracking audit has already revealed its practicability,advanctage and superiority in practice.The whole process tracking audit has the broad application prospect,and also has long life cycle,many control links,wide involving range,uncertain factors etc.This article combined the audit experience of coal mine construction projects and whole process tracking audit risk analysis,summarizes the audit risk control measures of the coal mine construction projects,and it is only for reference. |
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| Keywords: | whole process of tracking audit audit risk risk control |
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