浅谈风险导向审计在跟踪审计中的运用

工程跟踪审计这一新生的方法在工程项目控制中收到了很好的效果,但是也大大的增加了审计成本。这一切又引出了一个新的问题,到底跟踪审计的经济性如何?所有的工程项目都要进行跟踪审计吗?本文试在跟踪审计中运用风险导向审计,使人们能够在今后的工程项目中,从经济的角度权衡跟踪审计!

Discussion on the application of Risk-oriented Auditing in Follow-up Auditing

Engineering Follow-up auditing, as a new method, has received good results in the project control,but also greatly increases the audit cost. All these introduce a new question, how about the economy efficiency of track audit？ Do all projects need audited track？ This paper uses riskbased audit in tracking audit, so that people can balance track audit from an economic point in future projects!