合理采用跟踪审计 有效控制工程造价

On reasonable adoption of follow-up auditing and effective control over engineering cost

解释了跟踪审计的定义,论述了跟踪审计在建筑工程管理中的发展趋势,并结合两个实际案例,对全过程跟踪审计采用的主要方法步骤进行了说明,指出跟踪审计管理模式是控制工程造价的有效辅助手段,该模式已得到广泛应用。

The paper explains the definition of the follow-up auditing,indicates its development in the architectural engineering management,indicates the main methods and steps of the whole-process follow-up auditing according to two cases,and points out the follow-up auditing management model is the effective auxiliary approach in controlling engineering cost,so it can be extensively applied.