关于国际工程承包项目审计的探讨

近年来,我国铁路发展所取得的辉煌成就在国际上产生了重大影响,不少国家提出希望中国铁路参与其国内工程建设,使我国设计施工企业参加国际工程承包项目建设的机会越来越多。但在国际工程建设中,如何像国内建设项目一样进行审计和通过审计发现工程管理中存在的薄弱环节和问题,提出加强管理的建议,规范项目管理,降低项目成本,提高经济效益进行探讨。通过探讨提出审计可遵循的原则、审计依据、审计内容、审计方式和方法等,望能为提高审计工作水平提供借鉴。

Discussion on the International Engineering Contracting Project Audit

In recent years, the railway development glorious achievements in our country have a significant influence on the world. Many countries hope China railway to participate in domestic construction and make our design and construction enterprises have more and more opportunities to participate in the international engineering contracting project construction. But in the international project construction, how to perform project audit as domestic construction find problems from audit is crucial. The article discusses the strengthening management＇s advice, standardizing project management, reducing project cost, improving the economic benefit. It is hoped that it can provide the reference for improving the level of audit work through putting forward the audit principle, audit evidence, audit contents and audit modes and methods.