Researching For Audit Fixed Assets Investment

The audit for fixed assets investment is very important, one of the contents of national audits. The theory shall be ensured to guide the practice of audit for fixed assets investment and to improve the audit practice level. This disquisition concludes and quests for the theory of fixed assets investment audit on the basis of the audit practice in many years, mainly explaining the audit from the development history, content, existing problems and suggestion, developing direction and etc. according to the general theory and the audit practice. It concludes that contents of the audit for fixed assets investment will be improved, methods will be utilized comprehensively and across, as well as targets will be directed to the transition of the performance auditing. The audit for fixed assets investment will be developed jointly by the way of the conformity of the state government and the human resource of the social audit.