急求~~~毕业论文摘要翻译,重谢!!!!

来源:百度知道 编辑:UC知道 时间:2024/06/05 19:37:51
工程结算审计是一项既综合又专业性很强的繁杂细致的重要技术工作。在当前审计实务中,工程结算审计风险主要体现在承包合同不规范、建设单位行为不规范、材料成本难以确定、监理单位监管不力等方面。这些风险的产生主要是由于建设单位为了规避和转嫁合同风险、建设单位相互配合不够有力、材料市场价格混乱以及监管单位势单力薄等所致。针对其产生原因,提出从完善机制统一对上负责与对下负责、加强宣传优化审计环境、严格执法加大审计力度、提高审计人员技能、加强协调分散风险等方面来防范工程结算审计风险。

Billing audit project is an integrated and highly professional and detailed the importance of complicated technical work. In the current audit practice, audit risk clearing works mainly in non-standard contracts, the construction unit is not standardized, it is difficult to determine costs of materials, supervision, etc. The lack of supervision units. The emergence of these risks mainly due to the construction unit and pass the contract in order to circumvent the risks, the construction unit with each other not strong enough, the market price of materials, as well as confusion caused by the monitoring unit, such as weak. For their causes, from improving the mechanisms responsible for the lower and the responsibility to step up publicity to optimize the audit environment, intensify strict law enforcement and audit efforts to enhance staff skills audit, to strengthen coordination in terms of spreading risks, such as settlement of audit risk prevention projects.

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