工程项目中期支付跟踪审计探讨

Follow-up Auditing Investigation of Engineering Projects in Middle Term Payment

传统的竣工决算审计存在介入滞后、出现争议时难以取证等问题,工程项目跟踪审计逐步得到更多的关注。对工程项目中期支付进行分类,阐明工程项目中期支付跟踪审计的地位、作用、原则和依据,利用审计过程中发现的一些工程项目中期支付中存在的问题对工程项目中期支付跟踪审计进行了较为深入的探讨。

Some problems exist in the traditional audit of final account of construction project such as lagging involvement and uneasily obtaining evidence when disputes appear.So construction project follow-up auditing is increasingly concerned.This paper classifies the construction project middle term payment,expounds the position,effect,principle and basis of the follow-up audit of construction project middle term payment.The follow-up audit of the engineering project in the middle payment is explored in detail th...