建筑业审计的行规

中文：

建筑业审计是确保建筑行业健康、有序发展的重要环节。在进行建筑业审计时，必须遵循一些行规，以确保审计工作的公正、准确和高效。

首先，建筑业审计应遵循独立性原则。审计机构应保持独立性，不受被审计单位的影响和控制。审计人员应保持客观公正的态度，遵循审计准则和程序，确保审计结果的真实性和准确性。

其次，建筑业审计应重视证据充分性。审计人员在进行审计时，必须充分收集、审查、核实有关证据，确保审计结论有充分的依据。同时，审计人员应对审计过程中发现的问题进行记录和报告，及时向被审计单位提出改进意见。

此外，建筑业审计还应注重风险评估。审计人员应对被审计单位的财务状况、内部控制、合规性等方面进行全面评估，确定审计重点和风险点，确保审计工作的针对性和有效性。

最后，建筑业审计应遵守保密原则。审计人员在审计过程中接触到的机密信息应予以保密，不得泄露给未经授权的人员。同时，审计机构应建立健全信息安全管理制度，确保审计信息的安全性和保密性。

英文：

The auditing of the construction industry is a crucial aspect in ensuring the healthy and orderly development of the construction sector. When conducting audits in the construction industry, certain industry regulations must be followed to ensure fairness, accuracy, and efficiency in the audit process.

Firstly, the auditing of the construction industry should adhere to the principle of independence. Audit institutions should maintain independence and be free from influence and control by the audited entity. Auditors should maintain an objective and impartial attitude, follow auditing standards and procedures, and ensure the authenticity and accuracy of audit results.

Secondly, the auditing of the construction industry should emphasize the sufficiency of evidence. Auditors must fully collect, review, and verify relevant evidence when conducting audits to ensure that audit conclusions are supported by sufficient evidence. At the same time, auditors should record and report issues identified during the audit process and promptly provide improvement suggestions to the audited entity.

In addition, the auditing of the construction industry should focus on risk assessment. Auditors should conduct comprehensive assessments of the audited entity's financial situation, internal controls, compliance, and other aspects to determine audit priorities and risk points, ensuring the relevance and effectiveness of the audit work.

Lastly, the auditing of the construction industry should adhere to confidentiality principles. Confidential information accessed by auditors during the audit process should be kept confidential and not disclosed to unauthorized individuals. At the same time, audit institutions should establish sound information security management systems to ensure the security and confidentiality of audit information.