摘要
控制政府审计项目成本应在保证审计质量等原则的指导下,在立项时制订成本计划,审计前编制成本预算,审计时实时监控实际成本与预算成本的差异,审计结束后及时进行成本结算和评价,并建立有效的经费监督检查机制。
In order to control the cost of government auditing project, the auditing agency, under the guidance of some principles, should work out the cost plan, draw up the cost budget, keep watch on the difference between real costs and budgeted expenditure, carry on cost settlement accounts and evaluate the audit result after auditing. Also, the auditing agency should establish an effective system of monitoring and checking on funds for auditing.
出处
《审计与经济研究》
北大核心
2007年第5期43-46,共4页
Journal of Audit & Economics
