关于建筑项目工程跟踪审核的特点与重要性的探索

跟踪审计作为现代审计的一种重要方式,已经在大中型建设项目审计中应用,并且取得了明显的管理效益和直接的经济成果.但建设工程跟踪审核在实施过程中仍存在着很多问题亟待进一步探索.但是只要科学合理地选择审核跟踪点,准确掌握审核参与管理的程度,相信跟踪审核会逐步步入程序化、规范化、市场化的轨道.

Project on building an audit trail to explore the characteristics and importance of

Tracking the audit as an important way of modern audit,the audit has been the application of medium and large construction projects,and has made significant management benefits and direct economic growth.However,construction of an audit trail in the implementation process,there are still many problems yet to be explored further.But as long as scientific and rational choice point of audit trail and accurately grasp the extent of audit participation in management,I believe that an audit trail will gradually into the program,standardization,market-oriented track