建设工程跟踪审计模式研究  

Study on the Longitudinal Auditing Pattern of Engineering Construction

作　　者：周原[1] 

机构地区：[1]武汉理工大学经济学院,湖北武汉430070

出　　处：《武汉理工大学学报（信息与管理工程版）》2008年第3期502-504,共3页Journal of Wuhan University of Technology：Information & Management Engineering

摘　　要：建设工程跟踪审计在我国是一种新兴的工程审计方法。在探讨了建设工程跟踪审计定义和内涵的基础上,对建设工程跟踪审计模式,提出了按介入点分类可分为全程介入法、重点介入法和适时介入法,按参与度分类可分为管理型和建议型的方法;并结合我国的现实情况对跟踪审计模式的可行性和适用性进行了分析。Longitudinal auditing of construct engineering is a new engineering audit method in our country. On the basis of probing into the definition and contents of longitudinal auditing of construct engineering, the idea was proposed that the longitudinal auditing pattern can be divided into ＂whole intervention＂, ＂key intervention＂ and ＂timely intervention＂ based on the classification of the interventional point It can be divided into ＂management type＂ and ＂the suggestion type＂ according to the participation extent. The feasibility and applicability of the longitudinal auditing pattern were analyzed with the current situation of our country

关 键 词：跟踪审计 建设工程 跟踪审计模式 

分 类 号：F239.63[经济管理—会计学]