| 固定资产投资内部审计初探 |
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| 引用本文： | 刘建生. 固定资产投资内部审计初探[J]. 铜业工程, 2007, 0(2): 105-108 |
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| 作者姓名： | 刘建生 |
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| 作者单位： | 江西铜业集团公司,江西,贵溪,335424 |
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| 摘 要： | 结合固定资产投资的特点,围绕事前、事中、事后全过程审计评价和监督,充分阐述了在不同阶段的审计程序、审计重点、审计应用的技术和方法,紧扣投资绩效这个宗旨,最终达到项目投资得到有效控制之目的。
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| 关 键 词： | 开工前审计 符合性测试 竣工结算审计 投资绩效评估 |
| 文章编号： | 1009-3842（2007）02-0105-04 |
| 修稿时间： | 2006-08-04 |
Analysis on Internal Audit to Fixed Assets Investment |
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| LIU Jian-sheng. Analysis on Internal Audit to Fixed Assets Investment[J]. Copper Engineering, 2007, 0(2): 105-108 |
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| Authors: | LIU Jian-sheng |
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| Affiliation: | Jiangxi Copper Corporation, Guixi, Jiangxi 335424, China |
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| Abstract: | Based on characteristics of fixed assets investment, this article describes how to control efficiently project investment through techniques and methods used in auditing programs at different stages. |
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| Keywords: | Audit prior to startup Test for conformance Audit for completion settlement Investment performance estimation |
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