审计在建设项目全过程中的应用研究分析 财务管理专业.docxVIP免费

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AbstractWiththeintroductionofauditlawandinternalauditrelatedregulations,China'sinternalaudithasgraduallystandardizedandimproved.Internalauditplaysanincreasinglyimportantroleinmaintainingfinancialdiscipline,improvingmanagementlevel,standardizingfinancialbehaviorandprotectingthelegitimaterightsandinterestsofVankeGroup.Therefore,thisarticletakesVankeGroupasanexample,startingfromthecurrentdevelopmentofChina'sconstructionindustry.Itisbasedontheresearchoftrackingandauditingofdomesticandforeignscholars,thebasicconnotationofthewholeprocessoftrackingandauditingofconstructionprojects,thetheoryofentrustedeconomicresponsibility,thetheoryofcostcontrol,andthetheoryofthewholeprocessoftrackingauditrisk.BasedonthecurrentstatusofdomesticVankeGroupconstructionprojectaudits,thethesiscombinestheoreticalresearch,literatureresearch,normativeresearchandcasestudiesonthebasisofthedomesticandinternationalVankeGroupinternalauditandtheauditreviewofconstructionprojects.ThispaperconstructstheinternaltrackingauditsystemandoperationmechanismofWankoGroupConstructionProject,andfocusesontheworkcontentandattentiontotheimportantphaseoftheconstructionprojecttrackingaudit.Basedontheprincipleandpracticeofauditing,thispapermakesadetaileddiscussionontheroleofinternalauditinengineeringconstructionandhowtoexertit.Keywords:audit;Constructionprojects;Application;VankeGroup目录摘要.............................................................................................................................I第1章绪论................................................................................................................11.1研究的背景及意义...........................................................................................11.1.1研究背景.................................................................................................11.1.2研究意义.................................................................................................11.2国内外研究的现状...........................................................................................11.2.1国外研究现状.........................................................................................11.2.2国内研究现状.........................................................................................21.3论文研究的内容...............................................................................................31.4研究方法及创新之处.......................................................................................31.4.1研究方法..................................................................................................