| 试论建设项目跟踪审计 |
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| 引用本文： | 童麒因.试论建设项目跟踪审计[J].毕节学院学报,2009,27(2). |
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| 作者姓名： | 童麒因 |
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| 作者单位： | 贵州师范大学审计处,贵州,贵阳,550002 |
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| 摘 要： | 建设项目跟踪审计是对建设项目管理活动全过程进行的审计,是建设项目的效益审计,是现代审计制度的创新.通过分析跟踪审计的优越性,结合效益审计,重点阐述跟踪审计是绩效审计的有效模式;分析跟踪审计在理论和实践中存在的问题及对策.
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| 关 键 词： | 建设项目 审计 跟踪审计 效益审计 |
Discussion on the Tracking Audit of Construction Project |
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| TONG Qi-yin.Discussion on the Tracking Audit of Construction Project[J].Journal of Bijie University,2009,27(2). |
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| Authors: | TONG Qi-yin |
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| Institution: | Audit Office of Guizhou Normal University;Guiyang;Guizhou;550001 |
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| Abstract: | The tracking audit means that the whole process of the construction project will be auditted.This audit mode is effective and innovative.This peper will expatiate the effective and innovative of the tracking audit,and analyse the problems and its countermeasures existed in The tracking audit's theory and practice. |
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| Keywords: | Construction Project Audit Tracking Audit Effect Audit |
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