工程建设项目跟踪审计存在问题与对策.docVIP

工程建设项目跟踪审计存在问题与对策 　　 摘 要：建设项目跟踪审计是为了解决事后审计的弱效性问题，强调事先的预防和控制，具有监督、控制、签证、评价和初审的职能，是现行建设项目审计领域中比较推崇的一种审计方式。下文主要分析了在建设工程跟踪审计中存在的几个问题，并提出了相应的解决对策。 　　 关键词：建设工程；跟踪审计 　　Abstract: the construction project track audit is to solve the audit of weak effect after sexual problems, emphasize the beforehand prevention and control, with supervisory and control, visa, evaluation and preliminary examination of functions, is the current construction projects in the field of audit is a highly audit mode. Below mainly analyzes the construction project follow-up audit in the existing problems, and the correspond