交通运输项目跟踪审计“越位问题”的成因与对策  

Causes and Countermeasures for the“Offside Problem”in the Follow-up Audit of Traffic and Transportation Project

作　　者：赵淑红 ZHAO Shu-hong(Financial Audit Section,Wuhai Highway Maintenance Center)

机构地区：[1]乌海市公路养护中心

出　　处：《当代会计》2023年第10期67-69,共3页Contemporary Accounting

摘　　要：交通运输项目跟踪审计是实现全过程审计工作的重要方法,而在目前审计工作中,由于项目实施主体单位和社会审计单位责任划分不清晰,往往存在一定的“越位问题”。为了有效地增强交通运输项目跟踪审计效果,重点分析了交通运输项目跟踪审计存在的问题,提出了完善交通运输项目跟踪审计的主要对策。Follow-up audit of transportation projects is an important method to realize the whole process of audit work.However,in current audit practices,there often exists a certain“offside problem”due to the unclear division of responsibilities between project implementing entities and social audit units.To effectively enhance the effectiveness of traffic and transportation project tracking audits,this article focuses on analyzing the problems inherent in these audits and proposes key strategies for improving.

关 键 词：跟踪审计 “越位问题” 交通运输项目 

分 类 号：F239[经济管理—会计学]