从竣工决算审计向跟踪审计转型的几点看法

Some Views of the Transformation from Completion Final Accounts Audit to Tracking Audit

作为现行建设工程项目中进行审计工作相对较为推崇的审计方式之一,跟踪审计建设项目利用跟踪审计模式对建设项目的效益进行审计。本文通过将跟踪审计与竣工决算审计进行对比,在对跟踪审计的优势和特点进行分析的基础上,提出在竣工决算审计转型为跟踪审计过程中应该注意的问题。

As one of the relatively respected auditing method in current construction projects audit work, tracking audit of construction projects by tracking audit modes makes benefits. In this paper, the tracking audit and audit are compared, after analysis of the advantages and characteristics of the audit tracking, proposes the problems should pay attention to the transformation from completion final accounts audit to tracking.