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浅析建设项目跟踪审计
引用本文:喻华.浅析建设项目跟踪审计[J].南通航运职业技术学院学报,2007,6(2):43-45.
作者姓名:喻华
作者单位:南通航运职业技术学院,后勤处,江苏,南通,226006
摘    要:传统建设项目审计是静态的事后审计监督,不可避免地存在着缺陷。文章剖析了建设项目跟踪审计优势,分别就建设项目三个阶段的跟踪审计内容和方法进行了阐述,并提出了跟踪审计应注意的三个问题。

关 键 词:建设项目  跟踪审计
文章编号:1671-9891(2007)01-0043-03
修稿时间:2006-10-23

Analysis of Follow-up Auditing of Construction Project
YU Hua.Analysis of Follow-up Auditing of Construction Project[J].Journal of Nantong Vocational & Technical Shipping College,2007,6(2):43-45.
Authors:YU Hua
Institution:Logistics Department, Nantong Shipping College, Nantong Jiangsu 226006
Abstract:Traditional construction project auditing is the final settlement auditing after completed construction,which is static and its limitation is unavoidable.This paper analyses some superiorities in the follow-up auditing process,then studies the follow-up ways and means of three phases,and finally points out three issues concerned.
Keywords:Construction project  Follow-up auditing
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