政府投资项目审计应把握的几个重点

做好政府投资项目审计，首先，应对工程项目的建设程序有一个全面的了解。其次。根据各阶段的不同特点，有针对性地开展审计，做到有的放矢，才能收到明显的成效，降低审计风险。最后，对项目建设过程中及建成后的效益情况进行综合分析评价。

Government audit of investment projects should take some of the main points

To successfully audit government-invested projects,first a good understanding of the process involved is required;then,an audit with a definite aim should be carried out according to the characteristics of the different phases,thus good results will be achieved with reduced risks;finally,comprehensive assessments should be made during and after the completion of the project.