摘要
分析传统竣工结算审计模式的缺陷,对跟踪审计的概念、特点、内容等进行概述,重点论述跟踪审计在工程建设项目中的应用,提出应用跟踪审计需要解决的问题及解决这些问题的思路和主要措施。
The weak points of traditional audit mode are analyzed.The concept,characteristics and content of follow-up audit are summarized.The application of follow-up audit in construction projects is discussed emphatically.Questions about follow-up audit application and solutions to these questions are proposed.
出处
《建筑经济》
2011年第9期46-48,共3页
Construction Economy
关键词
建设项目
跟踪审计
应用
模式
construction project
follow-up audit
application
mode
