摘要
通过介绍焦家金矿在建工程项目审计工作的进展,指出工程审计的依据,总结了审计的主要方法及其适用范围,为其他矿山开展工程审计工作提供借鉴,同时,进一步说明对金属矿山在建工程实施审计的重要性和必要性。焦家金矿主要采用全面审计法,与其他方法相比,其优点在于能够确保工程造价的准确性。通过加强在建工程资金的审计工作,制定较为完善的审计制度,焦家金矿取得了显著的经济效益,节约了大量资金。
By introducing the progress of construction audit in Jiaojia gold mine,we point out the basis of project audit,summarize the main audit methods and their scope,this can provide a reference for similar mines to carry out project audit work.At the same time,it further explain the importance and necessity of construction audit in metal mine.Jiaojia gold mine mainly use comprehensive audit,whoes advantage is able to ensure the accuracy of project cost better than other methods.Through strengthening the audit work of construction funds,developing a more comprehensive audit system,Jiaojia gold mine obtain significant economic benefits,saving a lot of funds.
出处
《黄金科学技术》
2011年第5期69-71,共3页
Gold Science and Technology
关键词
工程审计
金属矿山
全面审计法
焦家金矿
山东省
Project audit
Metal mine
Comprehensive audit method
Jiaojia gold mine
Shandong Province
