水利科研事业单位委托社会审计问题研究
Issues of Social Audits Entrusted by Water Conservancy Research Institution

随着水利科研事业单位的快速发展，内部审计工作面临更多的新挑战，实行对外委托审计业务是未来趋势，有助于提高内部审计质量。本文通过分析水利科研单位内部审计现状，探讨了委托社会审计的优缺点，论述了委托社会审计过程中的关键控制点，探讨如何更好地实现委托社会审计模式在水利科研单位的应用。
With the rapid development of water conservancy research institutions, internal audit work faces increasing new challenges. Implementing outsourced audit services will be a future trend, which can help enhance the quality of internal audit work. This paper analyzes the current state of internal audit in water conservancy research institutions, discusses the advantages and disadvantages of entrusted social audit and explores some key control points in the process of entrusted social audit, so as to examine how to better implement the application of entrusted social audit mode within these institutions.