Page 11 - 新时期审计理论发展与研究

目录

CONTENTS

第一章 财政审计制度的建立 ································································ 1

第一节 财政审计制度的发展 ·························································· 1
第二节 财政审计与审计环境的关系 ················································13

第三节 新时代财政审计工作的推动 ················································18
第二章 预算执行审计 ········································································27

第一节 财政预算执行审计概述及理论基础 ·······································27
第二节 财政预算执行信息化转型 ···················································36

第三节 数字化审计技术应用 ·························································42
第四节 预算执行审计中绩效审计的应用 ··········································62

第三章 税收征管审计 ········································································69

第一节 税收征管审计概述 ····························································69
第二节 税收征管审计发展现状与趋势 ·············································71

第三节 统筹税收审计资源的发展 ···················································78
第四节 加强财政税收征管审计的方式 ·············································82

第四章 建设工程投资审计 ··································································91
第一节 建筑工程投资估算及经济评价 ·············································91

第二节 投资建设项目管理的内部审计 ·············································96

第三节 建设项目投资绩效审计的加强 ·············································99
第五章 建筑工程造价审计 ································································ 109
第一节 建筑工程造价审计现状 ···················································· 109

第二节 BIM 在造价审计中的应用 ················································· 124

第三节 建筑工程造价中全过程跟踪审计 ········································ 128