摘要
依据工程建设的阶段划分,分别从策划阶段、设计阶段、实施阶段及后评估阶段等项目建设的各个环节探讨了加强工程建设全过程审计有效控制的重点内容,给出了具体的审计控制途径,从而实现了工程建设审计全过程的有效控制。
According to the division of the stage of engineering construction,the key contents that the valid control in whole process of engineering construction audits should be strengthened is discussed from the plan stage, the design stage, the implement stage, the evaluation stage etc. each link in construction respectively. Specific audit control measures are given, therefore valid control in whole process of the engineering construction audit is carried out.
出处
《重庆交通大学学报（自然科学版）》
CAS
2008年第3期454-456,共3页
Journal of Chongqing Jiaotong University(Natural Science)
关键词
工程审计
全过程
有效控制
重点内容
engineering audit
whole process
valid control
key contents
