摘要
全过程跟踪审计是集咨询、监督、评价、管理为—体的审计方法。它拓展和改变了事后审计的做法,实时审计,对全过程严格把关、对高校基建项目建设阶段的审计确定重点,它是对高校基本建设工程项目管理实施的全程的、动态的、有效的经济控制机制,全过程跟踪审计是工程项目审计的一种模式,在高校工程项目造价审计中备受关注。在本文中,我们将以工程项目建设程序和工程造价的实际工作进行联系,探讨高校工程造价全过程跟踪审计重点内容。
The whole process of follow-up auditing is a set of audit methods for consultation, supervision, evaluation and management.It expands and changes the practice of post-event auditing, real-time auditing, and strictly checks the whole process and audits the construction phase of college infrastructure projects. It is a full-scale, dynamic, and effective economic control mechanism for the implementation of university infrastructure construction project management. The whole process of follow-up auditing is a model of project project auditing, which has attracted much attention in the auditing of engineering project cost in universities. In this article, we will contact the actual work of the project construction process and project cost to discuss the key auditing content of the university＇s engineering cost.
作者
宋新新
SONG Xin-xin(Dalian University, Dalian 116622, China)
出处
《价值工程》
2018年第15期41-42,共2页
Value Engineering
关键词
全过程跟踪
工程造价
审计重点
whole process tracking
project cost
audit focus
