建设项目跟踪审计路径选择

Alternatives for Follow-up Audit of Construction Projects

本文探讨了建设项目跟踪审计的实践背景、审计模式选择等问题,剖析跟踪审计的优势和可能遭遇的冲突问题,提出优化跟踪审计模式的种种建议,明确“跟踪审计”模式将是建设项目审计未来发展的主流趋势这一核心命题。

This paper first studies such issues as follow-up audit practice background and audit models, then analyses some superiorities and difficulties in the follow-up audit process, and finally predicts follow-up auditing will be the main trend of construction audit