跟踪审计效果分析和思考  

To Analysis and Think about the Effectiveness of the Tracking Audit

作　　者：吴劲 

机构地区：[1]杭州正大建设项目管理有限公司,杭州310000

出　　处：《城市建筑》2013年第2期288-288,291,共2页Urbanism and Architecture

摘　　要：跟踪审计区别于工程竣工决算审计,是以建设项目全过程为着眼点,改变了工程竣工后集中一次性审计的传统模式,实现审计工作从静态向动态转化。因此,跟踪审计弥补了竣工决算审计事后算账的不足,被审计机关和项目业主及其主管部门广泛应用。从委托要求来讲,一方面,协助审计机关或国有投资项目业主内审部门,对建设项目实施监督;另一方面,则是弥补业主造价控制方面的经验与能力不足,为其提供专业支持,实现投资控制和规范管理的目标。The tracking audit is different from the accounts a udit after the completion of the project, which focus on the wh ole process of the construction project, change the traditional model of a one-time audit after the completion of the project a nd transform audit work from static to dynamic. Therefore, the tracking audit make up for the weakness of the completion of final accounts audit, which is widely used by audit institution s and project owners and their competent authorities. In terms of commissioned by the requirements, on the one hand, the tra cking audit assist the owners of the internal audit department of audit institutions or state-owned investment projects to sup ervise the construction project; on the other hand, it make up f or the lack of experience and the ability to compensate for the owners cost control and provide professional support to achie ve the target of investment control and regulate management.

关 键 词：跟踪审计效果 跟踪审计模式 跟踪审计定位 

分 类 号：TU712.5[建筑科学—建筑技术科学]