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:Riskoriented audit in the application of theengineering audit1. The essence of the riskoriented internal auditing andcharacteristics1. The essence of the riskoriented internal auditing risk oriented internal audit is the essence of internal 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 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 risk. 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 traditional 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 conditions 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 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 individual 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 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 documents 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 conclusion particularly committed to risk and risk management countermeasures are put forward, more timely.2. The significance of riskoriented auditIn today's rapidly changing, complex and changeable, the information explosion of social and economic environment, enterprises to actively explore, effective 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, 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 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 in order to save costs and expenses, also have cut internal auditors, or the business part or all of theinternal 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 audit, can provide enterprises with confirmation and consulting services, change enterprise's "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 survival 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 determine 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 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 is 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, 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 the job requirements, improve their professional competence.3. Riskoriented internal auditing in the application of theengineering auditAt present, the construction industry overcapacity, backward production mode, technological progress is slow, personnel quality overall level is not high, the construction 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 hindered 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 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 construction 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, 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 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 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 units in the project cost engineering contract cost,a construction project the total spending is composed of many single unit project, don't 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 completion 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 determine 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 institutions, 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 institutions may also authorize the construction unit of the tissue engineering of internal audit, audit or entrust the social audit institutions.Fornon-state investment or financing of infrastructure and public welfare projects, according to the requirement of the audit law, audit main body shall be 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 balance 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 four aspects.rmation 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, project file management, etc. In the process of the vulnerable to inadequate project basis andfeasibility;Some items not please supervision, measurement of quantities untrue; The middle of the project implementation process, take cover engineering, irreversible; Technical and economic benefit analysis 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 and 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 procedures 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 shoulder 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 analysis, 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 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 arrival 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, 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 that 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. 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 more 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 enterprise's internal and external environment, more effectively to ensure the audit quality.Internal audit should not only strengthen control and improve control efficiency and effectiveness, it should be to avoid risk, transfer risk and control risk, through the effective risk management, improve enterprise overall management efficiency and effectiveness. Internal audit function should be gradually turned to supervision, assessment, suggestion system integration function.According to the emergency or risk assessment results, select the potential risk and pay attention to audit; Establish audit review system, attaches great importance to the problem of the rectification, give play to suggest function, service function.2.Adjust the audit team professional structure, improve internal auditors post competencyAt present, a lot of internal auditors for financial accounting and auditing professionals, the lack of engineering management, information system and other professional personnel, should gradually improve the professional structure of the audit team, composed of internal audit team with all aspects of the comprehensive ability, to adapt to the development of modern internal audit requirements.Internal auditors should have noble professional ethics, extensive theoretical knowledge and solid professional skills and rich experience and practice, good at application of modern high-tech means to analysis data, recognition, risk analysis, find the problem actively, seek opportunities for service, keen observation, judgment, and organization and coordination ability and communication skills, improve job competencies.3.Based on the information environment, continuous innovationThe methods and contents of risk management audit with the changing of the accounting information system and computer technology, the audit informationization advancement quickening, the computer audit has become the mainstream. Promote the computer audit, quickening the information construction of internal audit includes three contents:The enterprise internal audit information platform construction; Enterprise informatization of the internal audit business; Informatization of enterprise internal audit management.Internal audit to the enterprise information construction design implementation within the framework of the overall information, and pay attention to the integration with other information systems, multiple systems interconnection and sharing of information.Based on existing information technology platform, to actively develop audit software, carry out online supervision and audit, set in the management system audit indicators, selection of useful information, found some risk factors, improve the efficiency of internal audit, to promote the continuous improvement of enterprise risk management level.风险导向审计在工程审计中的应用一、风险导向内部审计的实质及特征1.风险导向内部审计的实质风险导向内部审计的实质是内部审计人员在内部审计的全过程中自始至终都关注风险，并根据风险度选择项目，以降低风险为导向，进行内部控制制度的符合性测试、实质性测试，并进行监督检查和评价，提出建设性意见和建议。
