From the importance of manufacturing equipment purchases, this paper summarizes critical control links, common problems and audit methods for audit staff, and then takes the problems of company A in the actual equipment procurement for example, proposes reasonable optimization suggestions, so that company A saves cost in equipment procurement of the second phase to obtain greater investment returns.%文章从制造业设备采购的重要性出发,概述了审计人员对其进行审计的关键控制环节、常出现的问题以及审计方法;继而以A公司在实际设备采购中出现的问题为例,提出合理性的优化建议,以使A公司在其二期设备采购投资中节约成本,获取更大的投资效益.
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