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| 海事工程建设项目委托审计的思考 | |
| 引用本文： | 史振锋. 海事工程建设项目委托审计的思考[J]. 中国海事, 2009, 0(9): 65-67 |
| 作者姓名： | 史振锋 |
| 作者单位： | 天津海事局,天津,300211 |
| 摘 要： | 当前委托审计是海事系统在工程建设项目竣工后采用的主要审计方式，并在工程建设项目的审计监督中发挥出日益重要的作用。文中阐述了海事系统内部审计机构从积极履行对委托审计工作“归口管理”职能的角度，强化对委托审计管理工作中各关键环节的控制，从而实现对工程建设项目委托审计工作质量的有效保证。 |
| 关 键 词： | 建设项目 委托审计 管理 |
Some views on management of the key elements of audit to maritime construction projects |
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| SHI Zhen-feng. Some views on management of the key elements of audit to maritime construction projects[J]. Maritime Safety, 2009, 0(9): 65-67 | |
| Authors: | SHI Zhen-feng |
| Affiliation: | Tianjin MSA;Tianjin 300211;China |
| Abstract: | Trust audit is the main form of audit used by the maritime authority for construction projects after their completion.Trust audit plays an increasingly important role in the audit of construction projects.This paper expatiates how the audit department of the maritime authority as the body with management function to strengthen the control of the key elements in the trust audit with a view to ensuring the quality of the trust audit for construction projects. |
| Keywords: | construction project trust audit management |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |