校园工程项目造价控制的跟踪审计

The Follow-up Auditing of Colleges Construction Cost Control

随着我国工程造价体制改革的深入,动态的跟踪审计正逐步替代传统的事后结算审核。由于教育经费有限,校园工程项目在保证质量的前提下,应充分发挥资金的使用效率,因此跟踪审计尤为必要。跟踪审计对审计人员的素质与技术提出了更高的要求,在实施的过程中要抓住有效的"审计关键点",另外还要与建设、施工、监理等相关单位做好协调与配合。

With the deeply reform of the construction cost system, dynamic follow-up auditing is replacing the traditional post settlement of audit. Because the limit of educational finance, on the premise of quality guarantee, it must make good use of the finance. Therefore the follow-up auditing is very important, which needs the higher quality and good skill of the auditors. During the auditing, the auditors should grasp the keys, and coordinate and cooperate properly with the related units.