采购审计

重点思路是利用业务流程重组的过程代数定量分析方法重新设计采购审计流程，这在很大程度上改变了企业的组织结构，提高了企业的管理效率；

The emphasis is to avail itself of the quantitative analysis of business process reengineering to redesign the procurement audit flow so as to change the organization structure and advance the management efficiency ;

高校教材采购审计问题的探讨

Discussion on Auditing the Purchase of Text Books of Colleges and Universities

政府采购审计的思考

Think of Government Purchasing Auditing

浅谈招标采购审计

Audition in Purchase Bidding

政府采购审计监督必要性体现在其本身是政府采购制度健全完善的重要组成部分，是政府采购效益实现的有效途径，是廉政建设的需要。

The necessity of audit supervision in the government procurement lies in its importance as an indispensable component of a sound and comprehensive government procurement system . It is an effective way to realize benefits of the government procurement , required by the construction of a clean and honest government .

高校采购比价审计的条件与方法探讨

Audit Conditions and Methods of Purchasing Price Comparison in Colleges and Universities

药品采购比价审计初探

Probe into Emulative Price Audit of Medicine Purchase

本文就开展采购比价审计的前提条件和方法予以探讨。

Its prerequisite and methods are probed .

对政府采购进行审计，对于规范政府采购行为、节约财政支出、提高财政资金使用效益、促进廉政建设等方面具有重要意义。

Government Audit has important implication on standardization of government procurement , cost saving , fund efficiency and government probity .

第七部分为综合案例：“a集团采购环节的审计实践”，以生动的事例全面阐述了内部审计在风险管理中所起的作用。

The seventh section cited a synthetic case " audit practice about purchase link in a corporation ", using the lively case elaorated all-round the effect that internal audit take .

政府采购招标代理及其审计监督

Auditing and Bidding Agency of Government Procurement

通过建立政府采购招标代理机构审计监督体系，来解决采购过程中存在的招标失败问题和腐败问题。

It founds the system of auditing to solve the question of bidding failure and corruption .

其中，审计监督是对政府采购行为的专项审计，由专门机构和专业人员依法政府采购活动的真实性、合法性、效益性进行审查和评价，以维护经济秩序，提高财政资金使用效率。

Specialized institutions and personnel inspect and evaluate the authenticity , legality , and effectiveness of government procurement activities in order to maintain the economic order and improve the efficiency of using financial resources .

本文从审计的角度研究如何对政府采购进行监督，分析了政府采购审计的法律依据，审计范围、审计内容、审计方式方法和应注意的问题。

This paper studies how government purchasing should be supervised from the angle of audit , and it analyses the legal basis of audit of government purchase , audit scope , audit contents , audit methods and other problems which should be paid attention to .