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Author:
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Issue:
Discussuion of Constructon Audit in Constructuion Project Track Audit
Author(s):
YU Zhenhua
,
ZHANG Xiaodong
Pages:
14
-
17
Year:
2012
Issue:
4
Journal:
Railway Engineering Cost Management
Keyword:
建设项目
;
跟踪审计
;
施工审计
;
Abstract:
针对建设项目事后审计存在的主要问题进行分析,论述可采取的对策与措施。在此基础上,根据目前工程建设的特点,提出跟踪审计的施工审计模式,并进一步论述施工审计的特征、人员组成及策略,施工审计方案的编制及内容,施工审计点的设置,主要审计内容等。并以工程实例验证开展施工审计的实效性,控制工程投资的可行性。
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