I摘要审计在建设项目全过程中的应用研究 ——以万科集团为例 摘要随着审计法和内部审计相关规定的出台，我国内部审计也逐渐规范完善。内部审计在维护财经纪律、提高管理水平、规范财务行为、保护万科集团合法权益方面发挥着越来越重要的作用。因此，本文以万科集团为例，从我国建筑行业发展现状出发，在对国内外学者的跟踪审计研究情况、建设项目全过程跟踪审计的基本内涵、受托经济责任理论、成本控制理论及全过程跟踪审计风险理论综述研究的基础上。论文从国内万科集团建设项目审计现状出发，在对国内外万科集团内部审计和建设项目审计综述研究的基础上，将理论研究、文献研究、规范研究和案例研究相结合，构建了万科集团建设项目内部跟踪审计体系及运行机制，并着重探讨了建设项目重要阶段跟踪审计的工作内容和注意事项。本文结合审计学原理和工作实际，对内部审计在工程建设中的作用及如何发挥做出了详细论述。关键词：审计；建设项目；应用；万科集团IIIAbstractAbstractWith the introduction of audit law and internal audit related regulations, China's internal audit has gradually standardized and improved. Internal audit plays an increasingly important role in maintaining financial discipline, improving management level, standardizing financial behavior and protecting the legitimate rights and interests of Vanke Group. Therefore, this article takes Vanke Group as an example, starting from the current development of China's construction industry. It is based on the research of tracking and auditing of domestic and foreign scholars, the basic connotation of the whole process of tracking and auditing of construction projects, the theory of entrusted economic responsibility, the theory of cost control, and the theory of the whole process of tracking audit risk. Based on the current status of domestic Vanke Group construction project audits, the thesis combines theoretical research, literature research, normative research and case studies on the basis of the domestic and international Vank...
