试论高校审计处委托监控社会中介机构审计质量控制.docVIP

试论高校审计处委托监控社会中介机构审计质量控制 　　摘要：随着我国高校参与竞争的深度和强度的加强，大量的新建、扩建、改建、维修工程需要进行建设，由于高校教学和科研的任务日益繁重，高校审计处审计力量和人员的不足，使得这些工程建设的审计工作要委托给社会中介机构进行， 　　关键词：高校审计处；监控；社会中介机构；审计质量；具体措施 　　Abstract: along with the university to participate in the competition of the depth and strength of strengthening, a large number of new construction, expansion, modification, maintenance engineering construction in need, because the university teaching and scientific research task the increasing pressure, university audit in strength and the shortage of personnel audit, which makes the construction of the audit work to be entr