浅谈建设项目跟踪审计

Humble Opinions on the Tracking Audit of Construction Items

建设项目跟踪审计就是对一个基建工程项目实施全过程、全方位跟踪审计。通过跟踪审计 ,审计的内容增加 ,范围扩大 ,审计人员的工程知识得到了盘活和更充分的应用。本文对建设项目跟踪审计的必要性、作用、重点和注意点进行了阐述。

The tracking audit of construction item is to carry out the whole process track of a basic construction item. By this way,it not only enlarges the contents and the range,but also causes the tull application of the auditor's related knowledge. The paper probes into the importance,the role,the emphasis and the essential.