关于国有工程建设企业以研究型审计方式开展专项审计的几点思考
Some Thoughts on State-Owned Engineering Construction Enterprises Conducting Special Audits in the Mode of Research-Oriented Audits

本文根据近年来中国石油集团公司开展专项审计的趋势和本公司的审计任务需要，探讨了通过研究型审计的方式开展专项审计的必要性和重要性，结合专项审计任务中所获得的经验和不足，提出几点思考，以探索内部审计机构更好地开展专项审计的方式和方法。
Based on the trend of special audits carried out by CNPC in recent years and the audit task requirements of the company, this paper discusses the necessity and importance of conducting special audits through the mode of research-oriented audits. Combining the experience and deficiencies obtained in the special audit tasks, several thoughts are put forward to explore the ways and means for internal audit institutions to conduct special audits more effectively.