摘要
随着我国教育事业的发展,高校基本建设投资与建设规模不断扩大,涉及工程审计的工作量和难度也随之加大,建设工程按照原来的方法只进行竣工结算审计,已经不能达到审计预期效果。所以,要开展基建工程全过程审计工作。
With the development of China's education, the university capital construction investment and construction scale is expanding and workload and difficulty involving engineering audit also will increase, to conduct settlement and audit by using original methods has not reached audit expected results. Therefore, we should carry out the audit work of the whole process of infrastructure projects.
出处
《价值工程》
2013年第3期63-64,共2页
Value Engineering
关键词
高校
建设工程
跟踪审计
colleges and universities
construction projects
tracking audit