浅谈当前国家建设项目审计的重点和方法

Brief Talk about the Focal Points and Methods in the Present State Audit of the Construction Project

国家建设项目审计具有内容多、客体广、审计方法灵活和审计贯穿于建设项目全过程的特点。文章就当前建设项目审计的对象、重点、方法进行了论述,提出树立现代审计理念的观点。

The state audit of the construction project has the characteristics of numerous contents, wide objects, flexible audit methods and audit running through the whole construction process. The article discourses on the objects, focal points and methods of the present audit of the construction project to come up with the idea of building modem auditing notion.