浅论我国世界银行贷款项目审计的主要特点

Preliminary Discussion on the Features of Audit for the World Bank Loan Projects

按照国际惯例,世界银行对任何一个借款国的借款必须经世界银行认可的独立审计师进行审计。在我国,对世界银行贷款项目的审计由政府审计部门承担,这种审计较之于其他政府审计有许多鲜明的特点。通过世界银行贷款项目审计和其他政府审计的比较来阐明世界银行贷款项目的审计。

Each loan borrow from the World Bank has to be audited according to international common practice,The governmental audit take charge of the audit of the World Bank loan projects in China, this article is aimed to illustrate the features of Audit of the World Bank Loan Projects by comparing with other governmental audit.