建设项目跟踪审计中设计审计的探讨  

Explorations of design audits in follow-up audits to construction projects

作　　者：张晓东[1] 俞振华[2] 

机构地区：[1]江苏广播电视大学,江苏南京210024 [2]江苏天华项目咨询有限公司,江苏南京210036

出　　处：《铁路工程造价管理》2009年第2期5-8,共4页Railway Engineering Cost Management

摘　　要：目前在建设项目的跟踪审计中,设计审计工作的开展多不到位。鉴于工程设计在项目建设中的重要性,跟踪审计人员应有意识地进行设计审计方面的有益探索和尝试。经济性是设计审计的重中之重,审计人员可通过设计方案优化,提出审计建议,将服务寓于监督之中,从而实现"绩效审计"的目标。In follow- up audits to construction projects, the design audits are often insufficient at present. In view of the importance of engineering design in the project constructions, follow -up auditor should conduct beneficial explorations and tries consciously. As economic analysis topped all the priorities of design audits, auditor could achieve ＂performance audits＂ via optimizating design schemes, casting audit proposals and residing services in supervisions.

关 键 词：建设项目 跟踪审计 设计审计 

分 类 号：F284[经济管理—国民经济]