摘要
传统建设项目审计是静态的事后审计监督,不可避免地存在着缺陷。文章剖析了建设项目跟踪审计优势,分别就建设项目三个阶段的跟踪审计内容和方法进行了阐述,并提出了跟踪审计应注意的三个问题。
Traditional construction project auditing is the final settlement auditing after completed
construction, which is static and its limitation is unavoidable. This paper analyses some superiorities in the follow-up auditing process, then studies the follow-up ways and means of three phases, and finally points out three issues concerned.
出处
《南通航运职业技术学院学报》
2007年第2期43-45,共3页
Journal of Nantong Vocational & Technical Shipping College
关键词
建设项目
跟踪审计
Construction project
Follow-up auditing
