高校工程建设项目跟踪审计成本与效益分析

Cost-benefit Analysis of the Tracking Audit of University Construction Projects

高校在工程建设项目中引入全过程跟踪审计,提高了审计质量,但是也面临着成本效益难题。通过剖析高校工程建设项目跟踪审计的成本效益具体项目构成,探究影响审计成本效益的因素,最后提出改进建议。

With the introduction of the whole process tracking audit used in the construction projects of universities, the quality of audit has been improved, but now faces cost-benefit challenges. Based on the analysis of specific projects, this article explores the factors influencing the cost and effectiveness of the audit, and concludes with recommendations for improvements.