研究型审计在高校工程审计的应用路径研究
Research on the Application Path of Research-Oriented Auditing in Engineering Auditing in Universities

本文以研究型审计在高校工程审计中的应用路径为研究对象。随着国家财政对教育事业的投资逐年增长，高校工程审计的重要性日益凸显。然而，当前高校工程审计仍存在诸多问题，如审计制度不完善、审计监督不足等。而研究型审计作为一种新型审计理念和方法，能够为高校工程审计的转型升级提供新的思路和方向。本文分析了高校工程审计的现状及不足，并深入探讨了这些问题产生的原因，进一步提出了应用研究型审计解决高校工程审计问题的路径。通过这些路径的实施，能够有效提升高校工程审计的质量和效率，推动高校工程审计的改革和发展，进而促进高校的可持续发展。
This article takes the application path of research-based auditing in university engineering auditing as the research object. With the increasing investment of national finance in education, the importance of engineering audit in universities is becoming increasingly prominent. However, there are still many problems in the current engineering audit of universities, such as incomplete audit system and insufficient audit supervision. As a new auditing concept and method, research-based auditing can provide new ideas and directions for the transformation and upgrading of engineering auditing in universities. This article analyzes the current situation and shortcomings of engineering auditing in universities, and explores in depth the reasons for these problems. It further proposes a path for applying research-based auditing to solve the problems of engineering auditing in universities. The implementation of these paths can effectively improve the quality and efficiency of engineering auditing in universities, promote the reform and development of engineering auditing in universities, and thus promote the sustainable development of universities.