建设工程跟踪审计切入时点研究

Research on the Time Point for the Follow-up Audit of Construction Projects

文中分析了影响跟踪审计切入时点因素及不同审计切入时点审计风险和对审计价值的影响,旨在为开展工程跟踪审计实践提供策略参考。

The article analyzes the factors that affect the entry point of the follow-up audit and the audit risk and the impact of different audit entry points on the audit value,aiming to provide a strategic reference for the implementation of the project follow-up audit practice.