CAJ | 학술논문

传统的工程审计通常只关注对投资的控制和工程管理的合法合规性，而对工程质量关注很少。随着审计的转型，即从财务审计向管理审计转变，工程质量逐渐被纳入审计视野，在此基础上形成了工程质量审计范畴。本文拟从工程质量审计的逻辑起点开始，论证工程质量审计的必要性，并从质量管理体系的审计、质量形成过程的审计和质量验收的审计三个方面，对构建工程质量审计的实务框架进行初步探索。
전통적공정심계통상지관주대투자적공제화공정관리적합법합규성，이대공정질량관주흔소。수착심계적전형，즉종재무심계향관리심계전변，공정질량축점피납입심계시야，재차기출상형성료공정질량심계범주。본문의종공정질량심계적라집기점개시，론증공정질량심계적필요성，병종질량관리체계적심계、질량형성과정적심계화질량험수적심계삼개방면，대구건공정질량심계적실무광가진행초보탐색。
Traditional project audits are usually only concerned with investment, project management control and legal compliance, while paying very little attention to project quality. With the transformation from financial audit to management audit, the project quality is gradually included in the audit perspective. From the logical starting point of the project quality audit, this paper demonstrates the need for the project quality audit, and froms the quality management system audit, quality of the formation process and confirmation of quality, makes preliminary exploration of practice framework in construction project quality audit.