摘要
基于建设项目全过程跟踪审计的实施情况,探讨建设项目不同阶段跟踪审计的重点内容;分析全过程跟踪审计中可能由审计模式、审计人员、审计机构和社会环境引发的审计风险,并提出防范风险的相关措施。
Based on the implementation of whole-process tracking audit of construction projects,the paper discusses the key content of the tracking audit at different stages of construction projects,analyzes the risks of whole-process tracking audit which may be caused by audit mode,auditors,audit organization and social environment,then puts forward the relevant measures to prevent risks.
出处
《工程经济》
2016年第4期57-60,共4页
ENGINEERING ECONOMY
关键词
建设项目
跟踪审计
审计内容
审计风险
construction project
tracking audit
audit content
audit risk
