[摘　要]　通过对审计机关聘请中介机构参与投资审计实施现状的分析，揭示我国审计机关聘请中介机构参与投资审计存在的问题：审计理念差距、法律风险、审计经费等。提出创新审计机制，建立审计机关聘请中介机构参与投资审计机制，从而改善审计效果。

[关键词]　审计机关；中介机构；审计 

Abstract: By analysis on the implementation status of agency involving in investment audit employed by audit institution, it reveals the existing problems, including: different audit idea, law risks, audit expense and so on. It suggests that we should create national organizations' audit mechanism, set up the agency involving in investment audit mechanism for improving audit effect.

Key words: audit institution; agency; audit

[参考文献]

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[2]王安国.对聘请中介机构参与审计的几点探讨[J].审计文摘，2006（8）.

[3]徐敏华，戴为民.组织利用中介机构参与国家公共工程审计的机制探讨[J].审计月刊，2006（9）.

建筑经济，2011（1）：87-90