开发基础审计报表结算项目完成审计报表开发项目完成项目最终报表

IF 1.3 Q3 BUSINESS, FINANCE Journal of Accounting Auditing and Finance Pub Date : 2023-05-15 DOI:10.59006/vnfa-jaa.0420234

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引用次数: 0

摘要

一般来说，审计建设投资项目或竣工项目的结案报告，特别是由独立审计员和国家审计员对使用公共资本投资的项目进行审计。但是，没有特定的指导方针来标识审计断言和相应的审计过程。本研究对已完成的项目管理报告的审计现状进行了调查，并对决算报告对项目完成的审计中的每一项主张提出了相关的审计程序。研究方法继承了财务报表审计的方法，对已完成项目的决算报告进行审计。关键词:投资项目审计，竣工决算报告，审计方法，合规审计jel分类:M40, M42, M49

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PHÁT TRIỂN CƠ SỞ DẪN LIỆU KIỂM TOÁN BÁO CÁO QUYẾT TOÁN DỰ ÁN HOÀN THÀNH DEVELOPMENT OF AUDIT ASSERTIONS COMPLETED PROJECT FINAL REPORT

In general, auditing construction investment projects or completed projects finalization reports, in particular, are performed by independent auditors and State Auditors for projects using public capital investment. However, no specific guidelines exist for identifying audit assertions and corresponding audit procedures. The study surveys the audit status of the completed project management report to propose the related audit procedures for each assertion in the final settlement report's audit on the project's completion. The research method inherits the approach in auditing financial statements to develop audits of completed projects' finalization reports. Keywords: Investment project audit, Finalization report of completed projects, audit approach, compliance audit JEL Classification: M40, M42, M49

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来源期刊

Journal of Accounting Auditing and Finance BUSINESS, FINANCE-

CiteScore

4.20

自引率

7.10%

发文量

期刊介绍： The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.