浅谈跟踪审计操作规程

On Continuous Audit Operating Regulation

简述了建设项目跟踪审计的操作规程,重点介绍了跟踪审计三个阶段的审计内容、审计程序及审计方法,突出了跟踪审计在项目建设中的重要性。

This article briefly introduces the audit’s operating regulation of construction item, especially the three steps: audit content, audit procedure and audit way, which stress the importance of continuous audit in item construction.