摘要
传统审计是一种静态模式,在审计过程中存在许多缺陷和不足。跟踪审计是一种全过程动态的审核模式,它将事前、事中、事后各个环节有机地结合起来,应用于建设工程中固定资产投资项目全过程的审计;与传统审计模式相比,更具合理性和科学性。
Traditional audit is static and has many flaws and insufficiency during the audit process. Audit trail means dynamic during the life-cycle of fixed asset investment project construction engineering. It is integration of before, in and after stage intervention and is more rational and scientific than traditional audit.
出处
《建筑管理现代化》
2006年第6期60-62,共3页
Construction Management Modernization
关键词
建设工程
建设投资
固定资产投资
传统审计模式
跟踪审计
全过程
construction engineering
construction investment
investment of fixed asset
traditional audit
audit trail
life-cycle
