Risk Causing the Lawsuits in State Construction Project Audit and Its Controlling

摘要：

It is always the aim of practitioners and researchers of audit to find applicable ways to effectively circumvent and control audit risk, reduce audit costs and improve audit quality. Through continuous research and reflection, audit profession and theoretical circles have made breakthrough in the aspects of understanding and practice of audit risk. To control the risk of government investment audit causing the problem of increasing numbers of lawsuits, the author with a long experience of audit practice analyses the reasons why investment audit causes an increasing number of litigation and introduces the characteristic. In this paper, the author also gives some advices on the control of the litigation risk through the ways of improving the audit model control, carrying out the audit standard strictly, working hard to set up good law enforcement environment for audit and improving the quality of audit staff.

关键词： audit construction project risk control litigation

作者: ZHANG Linjun

作者单位: School of Management, Northwestern Polytechnical University,P.R.China, 710072

会议类型: 国际会议

会议名称: 2010 International Conference on Regional Management Science and Engineering(2010年区域管理科学与工程国际会议)

会议地点: 济南

会议语种:英文

页码: 755-760

在线出版日期: 2010-04-17（万方平台首次上网日期，不代表论文的发表时间）