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以“审甲方”作为出发点,开展竣工结算审计,对于降低审计风险、节约军队基建投资具有明显作用,也具备可行性。文章探索了“审甲方”的具体做法,认为,要真正做好“审甲方”必须依靠强有力的法规确保竣工结算审计监控面,切实采取措施将“标底审计”转变为“结算审计”,认真解决好当前竣工结算出现的“多头审核”问题,建立起规范的竣工结算报送审计程序。文章还结合现实分析了在竣工结算中建设单位和审计部门易出现的问题,提出了具体对策,并就如何确保审计质量进行了探索。
Starting from the “Judicial Party” as the starting point, carrying out the audit of completion settlement has obvious effect on reducing the audit risk and saving the army’s capital construction investment, and is also feasible. The paper explores the specific practice of “Judge Party A”, and believes that to truly make “Judge Party A” must rely on strong laws and regulations to ensure the supervision and inspection of the completion settlement and earnestly take measures to transform the “base auditing” into “settlement auditing” , Conscientiously resolve the current “long audit” of the settlement of the current completion of the establishment of a standardized completion of the audit submitted to the settlement process. The article also analyzes the problems that the construction unit and the auditing department are prone to appear in the settlement of construction as well as the reality, puts forward the specific countermeasures and probes into how to ensure the audit quality.