Research on quality control of livelihood audit projects
民生审计项目质量控制研究

摘要

民生项目是符合我国国情、具有深远意义的特色专项项目。然而在民生审计取得历史性成果的同时也暴露出来了很多问题，审计在这些问题的解决和预防过程中，起着至关重要的作用。提升民生审计项目质量可以有效提升民生项目质量。本文从民生审计项目质量控制各相关方面梳理了当下民生审计项目质量控制思路，围绕审计准备阶段、审计实施阶段、审计报告阶段、审计终结阶段这四个阶段对民生审计项目质量控制框架构建进行了探究。

Abstract

Livelihood projects are characteristic special projects that are in line with China's national conditions and have far-reaching significance. However, while historic achievements have been made in livelihood auditing, many problems have also been exposed. Auditing plays a crucial role in solving and preventing these problems. Improving the quality of livelihood audit projects can effectively enhance the quality of livelihood projects. This article summarizes the current quality control ideas for livelihood audit projects from various aspects, and explores the construction of the quality control framework for livelihood audit projects in four stages: audit preparation stage, audit implementation stage, audit report stage, and audit termination stage.