摘要
为了更加有效的跟踪建筑项目的造价问题,使监管控制更加合理可靠,帮助建筑工程项目的施工环节与预算环节相符合,偏差减小,因此,采用全过程的跟踪审计来解决这些相应的问题。工程跟踪审计在当代是一种全新的审计模式,运用于各个工程之中。基于传统审计模式对建筑项目的局限性,全过程跟踪审计成为适合于业主方、施工方、监理方分析和解决问题的不二选择。
In order to help the cost problem of the construction project more effectively, make the supervision and control more reasonable and reliable, help the construction link of the construction project accord with the budget link, and reduce the deviation. Therefore, the whole process of follow-up audit is used to solve these problems. This project follow-up audit is a brand-new audit mode, which is suitable for contemporary engineering projects. Based on the limitation of the traditional audit mode to the construction project, the whole process follow-up audit has become the best way to analyze the problems and solve the problems for the owner or the construction side and the supervisor side.
作者
孙磊
徐扬扬
SUN Lei;XU Yangyang(Jilin University of Architecture,School of Economics and Management,Changchun 130118,China)
出处
《四川建材》
2019年第7期249-250,共2页
Sichuan Building Materials
关键词
建筑工程项目
全过程跟踪审计
对策
construction engineering
whole process follow-up audit
countermeasure
