本文選題：工程　切入點(diǎn)：風(fēng)險(xiǎn)導(dǎo)向　出處：《重慶大學(xué)》2012年碩士論文

【摘要】：近年來，隨社會(huì)主義經(jīng)濟(jì)制度的建立和刺激經(jīng)濟(jì)發(fā)展，增加就業(yè)的需要，固定資產(chǎn)投資額每年都是處于穩(wěn)步上升的趨勢(shì)。對(duì)這些資金在工程建設(shè)投資領(lǐng)域的監(jiān)管，工程審計(jì)發(fā)揮著重要的作用。作為一個(gè)具有多階段生命周期的復(fù)雜系統(tǒng)，建設(shè)工程有著復(fù)雜的內(nèi)部關(guān)系和外部環(huán)境，涉及環(huán)節(jié)眾多，周期長(zhǎng)，多專業(yè)協(xié)作，這些都會(huì)給審計(jì)工作帶來風(fēng)險(xiǎn)。 實(shí)施建設(shè)工程全過程跟蹤審計(jì)是建設(shè)工程風(fēng)險(xiǎn)管理的重要手段。建設(shè)工程審計(jì)的風(fēng)險(xiǎn)因素是來自各個(gè)方面的，風(fēng)險(xiǎn)因素的產(chǎn)生和增加，容易造成風(fēng)險(xiǎn)事故的發(fā)生。風(fēng)險(xiǎn)事故的發(fā)生是成為風(fēng)險(xiǎn)損失的直接原因。建設(shè)工程審計(jì)的風(fēng)險(xiǎn)從可行性研究階段就有可能發(fā)生，一直到工程竣工結(jié)算結(jié)束，這一全過程說明風(fēng)險(xiǎn)發(fā)生的時(shí)間段建設(shè)工程整個(gè)周期。 本文將風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的思路引入到工程審計(jì)的各個(gè)階段當(dāng)中，通過風(fēng)險(xiǎn)分析和評(píng)測(cè)，利用相關(guān)性分析和回歸分析，建立模型，確定建設(shè)項(xiàng)目風(fēng)險(xiǎn)重點(diǎn)環(huán)節(jié)，并且運(yùn)用風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模型建立控制流程，保證建設(shè)項(xiàng)目“質(zhì)量、速度、效益”目標(biāo)的實(shí)現(xiàn)。最終理念在于將風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的理論與方法應(yīng)用到項(xiàng)目審計(jì)的全過程，構(gòu)建一個(gè)具有可操作性的建設(shè)項(xiàng)目風(fēng)險(xiǎn)審計(jì)導(dǎo)向模式，通過審計(jì)流程控制建立一個(gè)可以兼顧降低項(xiàng)目審計(jì)風(fēng)險(xiǎn)、建設(shè)風(fēng)險(xiǎn)和建設(shè)項(xiàng)目風(fēng)險(xiǎn)管理的工作系統(tǒng)。 本文的研究?jī)?nèi)容共分七個(gè)部分：第一章，緒論，包括論文研究的背景和意義，國(guó)內(nèi)外關(guān)于風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的研究現(xiàn)狀，以及論文的研究方法和主要內(nèi)容；第二章，工程審計(jì)理論分析，包括建設(shè)項(xiàng)目的周期性分析和工程審計(jì)所面臨的審計(jì)風(fēng)險(xiǎn)分析；第三章，風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)思路分析，包括風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模型的建立和傳統(tǒng)的風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)程序分析；第四章，將風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的思路引入到工程項(xiàng)目跟蹤審計(jì)過程中，介紹風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理論在工程審計(jì)各個(gè)周期的應(yīng)用；第五章，建立數(shù)據(jù)模型，進(jìn)行重點(diǎn)風(fēng)險(xiǎn)分析，包括評(píng)估指標(biāo)的相關(guān)性分析和回歸分析；第六章，將風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)思路運(yùn)用到實(shí)際的工程項(xiàng)目中，包括以審計(jì)證據(jù)為中心的主要材料及設(shè)備價(jià)格的風(fēng)險(xiǎn)分析，現(xiàn)場(chǎng)簽證的風(fēng)險(xiǎn)導(dǎo)向化審計(jì)流程，，工程結(jié)算審核的重點(diǎn)控制風(fēng)險(xiǎn)分析；第七章，結(jié)論與展望，包括本文的研究結(jié)論及有待解決的問題等。
[Abstract]:In recent years, with the establishment of socialist economic system and the need to stimulate economic development and increase employment, the investment in fixed assets is steadily rising every year.Project audit plays an important role in the supervision of these funds in the field of project construction investment.As a complex system with multi-stage life cycle, construction project has complex internal relations and external environment, involving many links, long cycle, multi-professional cooperation, which will bring risks to audit work.It is an important means of risk management to carry out the whole process tracking audit of construction project.The risk factors of construction project audit come from all aspects, and the emergence and increase of risk factors can easily lead to the occurrence of risk accidents.The occurrence of risk accident is the direct cause of risk loss.The risk of construction project audit may occur from the stage of feasibility study to the end of project completion and settlement. This whole process indicates the whole period of construction project in which the risk occurs.In this paper, the idea of risk-based audit is introduced into every stage of engineering audit. Through risk analysis and evaluation, using correlation analysis and regression analysis, this paper establishes a model to determine the key links of construction project risk.The risk-oriented audit model is used to establish the control flow to ensure the realization of the goal of "quality, speed and benefit" of the construction project.The ultimate idea is to apply the theory and method of risk-based audit to the whole process of project audit, and to construct an operable risk audit oriented mode of construction project.Through audit process control, a work system can be established to reduce project audit risk, construction risk and construction project risk management.The research content of this paper is divided into seven parts: the first chapter, introduction, including the background and significance of the paper, the domestic and foreign research on risk-based audit, as well as the research methods and main contents of the paper.Theory analysis of engineering audit, including periodic analysis of construction project and audit risk analysis of engineering audit.It includes the establishment of risk-oriented audit model and the analysis of the traditional risk-based audit procedure. Chapter four introduces the idea of risk-based audit into the process of project tracking audit.This paper introduces the application of risk-based audit theory in each cycle of engineering audit; chapter 5, establishes the data model, carries on the key risk analysis, including the correlation analysis and regression analysis of the evaluation index; the sixth chapter,Applying the idea of risk-based audit to the actual project, including the risk analysis of the main materials and equipment price centered on the audit evidence, the risk-based audit process of the on-site visa,Chapter 7, conclusion and prospect, including the conclusion of this paper and the problems to be solved.
【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F239.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 丁紅華;;鋼筋混凝土樓板設(shè)計(jì)的技術(shù)經(jīng)濟(jì)分析[J];湖南水利水電;2007年01期

2 唐建華;;新審計(jì)準(zhǔn)則體系與風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)思想[J];中國(guó)注冊(cè)會(huì)計(jì)師;2010年12期

3 丁和平;防范審計(jì)風(fēng)險(xiǎn)的對(duì)策研究[J];技術(shù)經(jīng)濟(jì);2005年06期

4 朱群;;施工階段跟蹤審計(jì)的作用[J];山西建筑;2007年11期

5 張瑋華;;關(guān)于注冊(cè)會(huì)計(jì)師的審計(jì)獨(dú)立性研究[J];科技經(jīng)濟(jì)市場(chǎng);2009年06期

6 徐穎;;風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)在經(jīng)濟(jì)責(zé)任審計(jì)中的運(yùn)用[J];財(cái)會(huì)研究;2011年17期

7 張建鋒;;基建審計(jì)風(fēng)險(xiǎn)的規(guī)避[J];經(jīng)濟(jì)師;2011年04期

8 鄒良;鄒紹軍;;新形勢(shì)下如何加強(qiáng)工程建設(shè)領(lǐng)域?qū)徲?jì)監(jiān)督力度[J];審計(jì)與理財(cái);2011年04期

9 商滿邦;;政府投資項(xiàng)目跟蹤審計(jì)存在的問題及對(duì)策[J];審計(jì)月刊;2010年03期

10 謝榮;論審計(jì)風(fēng)險(xiǎn)的產(chǎn)生原因、模式演變和控制措施[J];審計(jì)研究;2003年04期

本文編號(hào)：1699798