| 内部审计职业判断在建设工程审计中的应用研究 |
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| 引用本文： | 陈宇.内部审计职业判断在建设工程审计中的应用研究[J].吉林农业科技学院学报,2014(2):63-66. |
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| 作者姓名： | 陈宇 |
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| 作者单位： | 福州大学监察审计处,福州350108 |
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| 摘 要： | 内部审计职业判断在工程审计领域的实践研究有助于降低工程审计风险,实现工程审计目标.本文深入分析内部审计职业判断在建设工程审计中的应用,并从主体因素、客体因素、环境因素三方面提出了内部工程审计合理判断的实现路径.
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| 关 键 词： | 内部审计 职业判断 工程审计 |
Application Research of Internal Audit Professional Judgment in the Construction Project Audit |
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| CHEN Yu.Application Research of Internal Audit Professional Judgment in the Construction Project Audit[J].Journal Of Jilin Agricultural Science And Technology College,2014(2):63-66. |
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| Authors: | CHEN Yu |
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| Institution: | CHEN Yu (Fuzhou University Department of Supervision and A udit , Fuzhou 350108) |
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| Abstract: | Practice research of internal audit professional judgment in the field of engineering audit helps to reduce engineering audit risk , and achieve engineering audit goals. The article analyzes application of internal audit professional judgment in the construction project audit,and put forward realization path of reasonable judgment of the internal engineering audit. |
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| Keywords: | internal audit professional judgment engineering audit |
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