城市建筑
城市建築
성시건축
URBANISM AND ARCHITECTURE
2013年
2期
288
,共1页
跟踪审计效果%跟踪审计模式%跟踪审计定位
跟蹤審計效果%跟蹤審計模式%跟蹤審計定位
근종심계효과%근종심계모식%근종심계정위
tracking audit results%tracking audit model%track-ing audit positioning
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.
跟蹤審計區彆于工程竣工決算審計,是以建設項目全過程為著眼點,改變瞭工程竣工後集中一次性審計的傳統模式,實現審計工作從靜態嚮動態轉化.因此,跟蹤審計瀰補瞭竣工決算審計事後算賬的不足,被審計機關和項目業主及其主管部門廣汎應用.從委託要求來講,一方麵,協助審計機關或國有投資項目業主內審部門,對建設項目實施鑑督;另一方麵,則是瀰補業主造價控製方麵的經驗與能力不足,為其提供專業支持,實現投資控製和規範管理的目標.
근종심계구별우공정준공결산심계,시이건설항목전과정위착안점,개변료공정준공후집중일차성심계적전통모식,실현심계공작종정태향동태전화.인차,근종심계미보료준공결산심계사후산장적불족,피심계궤관화항목업주급기주관부문엄범응용.종위탁요구래강,일방면,협조심계궤관혹국유투자항목업주내심부문,대건설항목실시감독;령일방면,칙시미보업주조개공제방면적경험여능력불족,위기제공전업지지,실현투자공제화규범관리적목표.
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.
