摘要
重点论述了跟踪审计的原则、人员配置、审计关键点,并结合工程实例作了简要说明,探讨了跟踪审计与相关单位的协同关系,实践证明:跟踪审计弥补了传统竣工结算审计的缺憾,克服了事后监督的局限性,有利于及时发现项目建设管理中的漏洞和问题,值得推广。
This paper discussed the principle,personnel configuration,audit key points of tracking audit,and combining with the project examples briefly made explanation,discussed the collaborative relationship of tracking audit and relevant units,the practice had proved that tracking audit made up the defects of traditional audit completion settlement,overcame the limitation of supervision afterwards,advantageous to timely discovery the loopholes and question of project construction management,was worth popularizing.
出处
《山西建筑》
2011年第36期211-212,共2页
Shanxi Architecture
关键词
工程造价
跟踪审计
结算审核
project cost
tracking audit
audit settlement