摘要
结合固定资产投资的特点,围绕事前、事中、事后全过程审计评价和监督,充分阐述了在不同阶段的审计程序、审计重点、审计应用的技术和方法,紧扣投资绩效这个宗旨,最终达到项目投资得到有效控制之目的。
Based on characteristics of fixed assets investment, this article describes how to control efficiently project investment through techniques and methods used in auditing programs at different stages.
出处
《铜业工程》
CAS
2007年第2期105-108,共4页
Copper Engineering
关键词
开工前审计
符合性测试
竣工结算审计
投资绩效评估
Audit prior to startup
Test for conformance
Audit for completion settlement
Investment performance estimation
