摘要
分析了跟踪审计在实践应用中的作用,介绍了建设工程造价全过程跟踪审计的相关内容,并提出了增强其控制效果的相关举措,同时对其应用效果进行了分析,有助于提升工程造价成本控制管理水平。
The paper analyzes the role of the follow-up auditing in practices, introduces the related contents of the whole-process follow-up audi-ting in the cost of the construction projects, points out the measures to enhance the controlling effect, and analyzes its application effect, so as to enhance the management over the engineering cost.
出处
《山西建筑》
2017年第17期230-232,共3页
Shanxi Architecture
关键词
跟踪审计法
停审点
工程造价
施工现场
follow-up auditing method, auditing point, engineering cost, construction site