高速公路工程跟踪审计的内容及重点

结合工程实际，论述了高速公路工程跟踪审计的内容，提出高速公路工程跟踪审计的重点在于开工前、施工及竣工三个阶段，并分别予以详述，对于项目跟踪审计制度的推广有一定的参考价值。

Contents and Emphases of Follow-Up Auditing of Expressway

This paper expatiates on the contents of follow-up auditing of expressway based on practical en- gineering, puts forward that the emphases of expressway follow-up auditing are at three stages such as prepara- tion before construction, construction process, and construction completion. It has a certain reference value for the popularization of follow-up auditing system of project.