小节目毕业论文中英文翻译—风险导向审计在工程审计中的应用

2021年1月22日发(作者：里皮翻译)



西安建筑科技大学华清学院





参考文献

英文原文及中文翻译




专业班级：会计

学生姓名：
XXX
学

号：
xxxxx
时

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Riskoriented audit in the application of the
engineering audit
1. The essence of the riskoriented internal auditing and
characteristics
1. The essence of the riskoriented internal auditing risk oriented internal audit is the
essence of internal auditors all the attention in the whole process of internal audit risk,
and select the project according to the risk degree, in order to reduce the risk as the
guidance, the conformity of the internal control system test, material testing,
supervision, inspection and evaluation, and puts forward constructive opinions and
Suggestions. So it is concluded that the audit report can be used as a reveal enterprise
risk, risk prevention and early warning signal of communication, to provide reliable
information for enterprise risk management, and as the important basis of judging the
enterprise risk. It is necessary for the business process of internal audit in the risk
environment observation, put forward Suggestions and countermeasures of risk
control, so as to gain more economic benefits for the enterprise.
2. The characteristics of the riskoriented internal auditing compared with the
traditional internal audit, risk oriented internal audit has the following characteristics:
first, risk-oriented internal audit according to check the business no longer history
records and internal control system operation put forward opinions and Suggestions,
but according to the current market conditions to analyze the potential risk, and
expected and planning for the future development of the enterprise. Secondly, the
risk assessment is not only used to confirm the audit focus of individual audit
projects, and USES the risk criteria to determine the audit project. Internal audit is
not in the internal control system in the view of business activity, but the whole
business process in the risk environment observation, guard against potential risks.


















































































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Again, the internal audit in the audit projects is not confirm and test control,

Evaluation is not only used to confirm the audit focus of individual audit projects,
and USES the risk criteria to determine the audit project. Internal audit is not in the
internal control system in the view of business activity, but the whole business
process in the risk environment observation, guard against potential risks. Again, the
internal audit in the audit projects is not confirm and test control, but to confirm and
test management department to reduce the enterprise risk by use of a variety of ways
and methods. It reflects a issued by the international institute of internal auditors and
the internal audit objective standard and related documents consistent with the risk of
management philosophy, contains a broader, more abundant information, a more
scientific and authoritative. In addition, the risk-oriented internal auditing risk terms
used for the audit conclusion in the field of risk are discussed and put forward the
proposal, audit conclusion particularly committed to risk and risk management
countermeasures are put forward, more timely.
2. The significance of riskoriented audit
In today's rapidly changing, complex and changeable, the information explosion of
social and economic environment, enterprises to actively explore, effective risk
oriented internal audit, for promoting the value of internal audit, or for an enterprise
to strengthen risk control and realize the goal, has a meaning.
1.

Conducive to internal audit to get rid of the survival crisis, realize the value of
appreciation
Internal audit in our country at present, most still based audit the accounts and the
system foundation audit mode, the audit goal and scope can not be determined
according to the main risks and issues in the management, audit results use value is
not big, which makes it impossible to add value for the organization, function and
position of the internal audit in the enterprise is not high also,

At the same time
external audit has risk assessment, accounting consulting and management
consulting business included in the scope of work, and constantly expand service
areas, to provide internal audit services to enterprises. Enterprises in order to save
costs and expenses, also have cut internal auditors, or the business part or all of the


















































































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internal audit outsourcing for external audit institutions,

This makes the development
and survival of internal audit faces enormous crisis. And through the effective
development of risk-oriented audit, can provide enterprises with confirmation and
consulting services, change enterprise's
providing valuable services for enterprises, help enterprises to achieve goals,

Therefore, only can effectively get rid of the internal audit risk based auditing
survival crisis.
2.

Audit resources rational allocation, improve the audit efficiency, quality and avoid
audit risk
Risk-oriented audit enterprise risk evaluation oriented, adopt the scientific,
systematic, standardized, the method of quantitative risk analysis, evaluation,
analysis can more accurately determine areas of significant risk point and risk, thus
more scientifically determine the audit focus,

The rational allocation of audit
resources, reduce the audit cost, the guard audit risk, improve audit efficiency and
effectiveness.
3.

Changing attitudes of benefit audit, and promote the auditors to improve service
quality
Risk- oriented audit is based on the concept of strategic systems, from the micro,
meso and macro level to evaluate material misstatement of the audit system,
overcomes the traditional audit caused by the lack of a comprehensive analysis of the
disadvantage of audit risk, it is not just audit methods, audit procedures on a big
change,

More important is the updated audit concept, is a new concept based on the
concept of strategic systems auditing. In addition, the risk-oriented audit method for
the quality of audit personnel demand is higher, such as financial, auditing, auditors
should not only possess professional knowledge, but also to understand the law,
finance, science and technology, computer and other related disciplines of
knowledge,

The quality of audit personnel put forward higher requirements, auditors
must strengthen learning, improve skills to adapt to the job requirements, improve
their professional competence.


















































































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3. Riskoriented internal auditing in the application of the
engineering audit
At present, the construction industry overcapacity, backward production mode,
technological progress is slow, personnel quality overall level is not high, the
construction industry development mode change a difficult task. The development of
the construction industry to a large extent depends on the rapid growth of fixed asset
investment. Construction enterprises extensive management mode limits the
profitability of enterprises growth,

also restricted and hindered the healthy
development of construction industry. Thus introducing concept of risk-oriented
audit construction enterprises in the engineering audit, give play to the role of
engineering audit of the creation on the enterprise value, improve the construction
industry profits have more and more important.

Risk-oriented audit effective
application in construction enterprise risk management, corporate governance can
give full play to the engineering audit in the specification, perfect the internal control,
full participation in strengthening the role of risk management, the essence of the
construction enterprise risk oriented audit, entrusted with the responsibility is to
ensure the effective performance of the management control, directly associated with
enterprise goals, corporate governance and risk-oriented audit goal is consistent.

Simplified engineering audit operation process, improve the efficiency of project
audit, and can not damage the audit quality. Risk-oriented audit pay close attention to
the possibility of construction enterprise risk, make the reach audit focus, improve
the internal control to achieve twice the result with half the effort.
Engineering audit is by an independent auditing institutions and auditors, according
to the current national laws and regulations and relevant auditing standards, by
adopting the technology of audit, the technology economic activity of the whole
process of project construction and construction supervision, evaluation and
verification activities.

Engineering audit including project cost audit and completion
settlement audit two part of the project cost audit is the cost of construction project
management, according to the set of quota of quantities, the construction unit of the
engineering audit is the single audit units in the project cost engineering contract cost,



















































































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a construction project the total spending is composed of many single unit project,
don't need to do a cost audit and there are a lot of spending, which makes the
construction unit for total project cost out of control, so at the time of project
completion and final accounts audit needs to be completed,

will cost engineer and
approved by the without the cost engineer to review all of the spending together and
review its unreasonable expenditure, whether from construction cost and unplanned
phenomenon of construction projects, such as to determine the total cost of a
construction project,

In view of the construction enterprise project cost audit and
financial statements auditing methods are analyzed.
Engineering audit shall be composed of independent audit institutions and auditors to
which it is the agency, including the government audit institutions, enterprises and
institutions of internal audit institutions and social audit organization.

Among them,
the government audit institutions focus on audit is given priority to with national
investment and financing of infrastructure and public welfare projects. The state or
local audit institutions may also authorize the construction unit of the tissue
engineering of internal audit, audit or entrust the social audit institutions.

For
non-state investment or financing of infrastructure and public welfare projects,
according to the requirement of the audit law, audit main body shall be decided by
the sponsors.

Engineering audit is based on the
provisions of the state, whether during the implementation of the project, budget in
overruns, presence of hidden funds, all-in intercept infrastructure and investment
balance, and have no all-in investment balance in the name of the Shared out for
violations of infrastructure investment, etc.

At present, the construction project audit
work has made great progress, but the detailed work is still in its infancy. The
application of risk- oriented audit of internal audit in engineering mainly has the
following four aspects.
1.

Information collection and risk assessment
Including planning and project construction process, design, bidding, equipment,
materials management, engineering construction, project acceptance and the start of
commissioning, engineering settlement, project financial accounting work, project
file management, etc. In the process of the vulnerable to inadequate project basis and


















































































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feasibility;

Some items not please supervision, measurement of quantities untrue;
The middle of the project implementation process, take cover engineering,
irreversible; Technical and economic benefit analysis after the production process
such as nonstandard management risk.
2.

The audit plan formulation
For engineering audit project risk faced by the easy problems, around the key and the
difficulty and focus problems in engineering management, the auditing department
and project management department and relevant personnel should be a joint audit
team,

Take the audit visit, inquiry, comparative analysis, field survey and sampling
examination, review audit technology such as check method, analytical test, targeted
to select project audit according to the results of the test.
3.

Tests of control procedures and substantive tests
To evaluate the project internal control procedures, test covers the engineering
project evaluation, risk management, supervision and control environment, planning
and project, design, bidding, equipment, material management, project construction,
project acceptance and shoulder move powerstation, engineering settlement,
financial and accounting work, engineering archives management, and other 12
aspects of content.

By extracting a certain percentage of the project after the test,
check the effective internal control, but use in technical and economic benefit
analysis, financial regulation, turn add, fixed assets, data archiving project
acceptance if several aspects, such as the lack of specific guidance.

Summary the
project main problems of internal control procedures, such as improper use, poor
supervision, efficiency of funds is not high; Management of fine degree is not
enough; Part of the project content is not clear, on the basis of inadequate; Part of the
project to avoid design change process; The imperfection of the individual project
bidding documents preparation;

Materials purchase and purchasing personnel do not
participate in goods to the arrival of the acceptance, part of the project equipment
specifications does not accord with purchase, material requisition; Some items
hidden link acceptance specification; Turn add fixed assets not timely; Filing of all
departments is uneven and so on.

Through targeted to extract specific projects, first
to completion data and process data management system audit, and one by one,


















































































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