论文部分内容阅读
供电企业因其各类工程项目繁多,且涉及的资金金额巨大,项目审核报告的客观性、真实性、有效性日益凸显。当前,供电企业一般通过聘任外委审计机构审计为主,内部审计部门审计为辅的方式开展工程项目审计。本文对聘任外委审计机构审计出现的背景、管理模式、审计过程中出现的问题进行讨论,同时给予相应的解决方法。
Power supply enterprises because of its various types of projects, and the huge amount of funds involved, project audit report objectivity, authenticity, effectiveness has become increasingly prominent. At present, the power supply enterprises generally employ the auditing of the external auditing institution as the main auditing and the auditing of the internal auditing department as the auxiliary way to carry out the auditing of the construction projects. This article discusses the background, management mode and the problems appearing in the process of auditing the appointment of the external audit agency, and gives corresponding solutions.