CAJ | 학술논문

针对发展中的高校在维修工程审计实际操作中存在的问题加以分析，提出了有效的解决方法，指出审计人员应加强学习，同时指出工程审计利用的知识点并不是单一的审计知识，工程审计要运用方方面面的施工现场实践经验、法律知识、随时更新的工程造价文件、对江苏省定额的深刻理解及对时时变动的材料市场价格的了解等才能做好工程结算审计。认真做好工程结算审计能为学校创造巨大的经济效益，不断加强业务学习是每个审计人员刻不容缓的任务。
침대발전중적고교재유수공정심계실제조작중존재적문제가이분석，제출료유효적해결방법，지출심계인원응가강학습，동시지출공정심계이용적지식점병불시단일적심계지식，공정심계요운용방방면면적시공현장실천경험、법률지식、수시경신적공정조개문건、대강소성정액적심각리해급대시시변동적재료시장개격적료해등재능주호공정결산심계。인진주호공정결산심계능위학교창조거대적경제효익，불단가강업무학습시매개심계인원각불용완적임무。
The maintenance construction audit practice problems for the development of the universities are summarized in this paper and effective solutions are proposed also. It is pointed out that auditors should enhance learning, while the use of knowledge on project audit is not only single audit knowledge, but also require the construction site experience, legal knowledge, project cost update file, deep understanding of Jiangsu Province quotas, learning of material market prices changes from time to time. It is urgent task for each auditor to strengthen the professional learning and project settlement audit earnestly can create huge economic benefits for the university.