| 农业建设工程项目审计问题及其风险防范 |
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| 引用本文： | 李鹏 殷 枫. 农业建设工程项目审计问题及其风险防范[J]. 中国农学通报, 2012, 28(17): 211-214. DOI: 10.11924/j.issn.1000-6850.2012-0617 |
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| 作者姓名： | 李鹏 殷 枫 |
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| 作者单位： | 1. 浙江工商大学财务与会计学院,杭州,310018
2. 上海对外贸易学院会计学院,上海,201620 |
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| 基金项目： | 浙江工商大学人才引进启动项目. |
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| 摘 要： | 农业建设工程项目审计是控制工程投资必不可少的重要环节，目前农业建设项目设计利益单位众多，不确定因素也很多，使农业工程项目审计中存在着很多需要解决的问题，本文分析了目前我国农业建设工程项目审计中存在的问题，以及对农业建设项目审计进行审计时的审计风险，并对其风险提出了具体措施。
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| 关 键 词： | 抗血清 抗血清 |
| 收稿时间： | 2012-02-28 |
| 修稿时间： | 2012-03-14 |
Problems and risk preventing of agriculture construction auditing |
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| Li Peng , Yin Feng. Problems and risk preventing of agriculture construction auditing[J]. Chinese Agricultural Science Bulletin, 2012, 28(17): 211-214. DOI: 10.11924/j.issn.1000-6850.2012-0617 |
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| Authors: | Li Peng Yin Feng |
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| Affiliation: | (School of Accounting, Zhejiang Gongshang University, Hangzhou 310018; 2Shanghai Institute of Foreign Trade, Shanghai 201620) |
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| Abstract: | Agriculture construction auditing was a important control method in investment oi agr：cmture construction. In recent years our country farming construction projects continue to increase, and in order to ensure farming the expenditure of funds use efficiency, our country must strengthen agricultural construction project audit. This article from the agricultural construction project audit existing problem proceed with, analysed agricultural construction projects in the presence of multiple factors of audit risk, and pointed out that only by harmonizing the interests of different sectors of contradiction, strengthen the role of internal audit, audit risk and reasonable assessment of environment construction of audit staff and other aspects in order to improve agricultural audit in construction project supervision effect. |
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| Keywords: | gricuhure construction auditing proposals risks in auditing |
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