浅谈建设项目全过程跟踪审计应关注的重点

The Focus of the Whole Process Tracking Audit of Construction Project

目前,跟踪审计已经渐渐受到人们的广泛关注,它对于提高财政资金的使用效益,规避审计风险,更好地发挥审计免疫系统功能起到积极的作用,本文结合工作实际情况,对项目跟踪审计进行了简要阐述。

At present, the tracking auditing gets more widespread concern, and it plays a positive role in improving the use efficiency of financial capital, avoiding the audit risk, better playing function of immune system of audit. This paper made brief description of tracking audit of the project by combining with actual work.