1、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 间: 第 10 页Riskoriented audit in the application of the engineering audit1. The essence of the riskoriented internal auditing and characteristics1. The essence of the riskoriented internal auditing risk oriented internal audit is the essence of inter
2、nal 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
3、 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 ri
4、sk. 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 trad
5、itional 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 condit
6、ions 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
7、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, Evaluation is not only used to confirm the audit focus of indi
8、vidual 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
9、 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 documen
10、ts 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 c
11、onclusion particularly committed to risk and risk management countermeasures are put forward, more timely.2. The significance of riskoriented auditIn todays rapidly changing, complex and changeable, the information explosion of social and economic environment, enterprises to actively explore, effect
12、ive 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 appreciationInternal audit in our country at present
13、, 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
14、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 i
15、n order to save costs and expenses, also have cut internal auditors, or the business part or all of the 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
16、audit, can provide enterprises with confirmation and consulting services, change enterprises guardian, the doctor for the counselor, providing valuable services for enterprises, help enterprises to achieve goals, Therefore, only can effectively get rid of the internal audit risk based auditing survi
17、val crisis.2. Audit resources rational allocation, improve the audit efficiency, quality and avoid audit riskRisk-oriented audit enterprise risk evaluation oriented, adopt the scientific, systematic, standardized, the method of quantitative risk analysis, evaluation, analysis can more accurately det
18、ermine 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
19、 improve service qualityRisk-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 i
20、s 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,
21、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
22、 the job requirements, improve their professional competence.3. Riskoriented internal auditing in the application of the engineering auditAt present, the construction industry overcapacity, backward production mode, technological progress is slow, personnel quality overall level is not high, the con
23、struction 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 hi
24、ndered 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
25、 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 c
26、onstruction 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,
27、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
28、 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
29、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 u
30、nits in the project cost engineering contract cost, a construction project the total spending is composed of many single unit project, dont 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 comp
31、letion 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 determi
32、ne 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 i
33、nstitutions, 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 ins
34、titutions 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
35、 decided by the sponsors. Engineering audit is based on the audit law and other relevant 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 bala
36、nce 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
37、 four aspects.1. Information collection and risk assessmentIncluding 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, pr
38、oject file management, etc. In the process of the vulnerable to inadequate project basis and 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 analys
39、is after the production process such as nonstandard management risk.2. The audit plan formulationFor 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 an
40、d 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 proc
41、edures and substantive testsTo 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 s
42、houlder 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 analys
43、is, 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
44、 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 ar
45、rival 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,
46、first to completion data and process data management system audit, and one by one, on-site survey, verification of quantities and the project process, the whole process of audit.4. Audit conclusion and analysisSpot check by audit project in the part of the project engineering audit problems, found t
47、hat some of the funds management deficiencies and reasonable optimization scheme is put forward. The implementation of the audit project, to standardize enterprise technical renovation of overhaul project management, perfect the internal control system, effective risk management laid a foundation.3.
48、 Riskoriented internal auditing application prospectsRisk-oriented internal auditing as a kind of new mode of internal audit, also is all the more important in the enterprise engineering audit. In order to adapt to the new situation, change the traditional pattern of engineering audit is becoming mo
49、re and more urgent, applied in the engineering audit risk-oriented internal auditing has been imperative.1. The establishment of a risk oriented internal audit mode, enhance the level of internal audit servicesRisk-oriented internal audit based on risk pointer, which determine how to collect how many and what nature of audit evidence collection, collection, more systematic research on enterprises int
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