建设工程全过程跟踪审计浅探

The whole process tracking audit in the construction engineering

对建设项目跟踪审计进行了阐述,提出了跟踪审计的目的,根据实践从项目决策阶段、设计阶段、招标阶段、事中审计及决算审计等不同阶段全过程跟踪审计进行了探讨,以达到从源头上控制工程造价的目的。

The whole process tracking audit in the construction engineering was illustrated, the purpose of tracking audit was proposed. According to the practices, the.whole process tracking audit was discussed from project decision stage, design stage, tender stage, processing audit and final accounts audit, in order to control engineering cost from source.