摘要
基于投资建设内部审计部门的角度,分析全过程跟踪审计存在的审计目的不明确、审计定位不清晰、审计深度不够等问题。然后结合实例,阐述BT项目投资建设方过程跟踪审计的实施要点;把握BT合同和施工合同订立、工程造价、工期及费用索赔、风险管理等审计重点,为建设项目跟踪审计规范体系的建立与完善做出有益探索。
Based the perspective of internal audit division of the BT project investor,this paper analyzes the questions existed in the process tracking audit,including audit objectives are not definite,audit positioning is not clear and audit depth is not enough. Then combined with examples,discuss the implementation points of the process tracking audit and grasps the BT contract,project cost,time and cost claims,risk management audit emphasis,makes valuable exploration of the standard project tracking audit procedure.
出处
《建筑经济》
2015年第6期56-59,共4页
Construction Economy
关键词
BT项目
过程跟踪审计
实施要点
审计重点
BT project
process tracking audit
implementation points
audit emphasis
