浅析建筑工程项目造价全过程跟踪审计的动态性

Analysis on the Dynamism of Follow-up Audit of Construction Project Cost

近年来,国家对固定资产投资力度的逐渐加大,为了更好地利用国家资金,提高投资收益率,在传统的审计模式下引入了全过程跟踪审计。其特点在于审计的节点贯穿于整个建设过程当中,这就体现了其动态性。

In recent years, the state has gradually increased investment in fixed assets. In order to make better use of state funds and improve the rate of return on investment, the follow-up audit is introduced in the traditional audit mode, whose audit nodes are throughout the entire construction process, reflecting the dynamism.