...过程跟踪审计探讨_建筑工程 关键词】建设项目审计；全过程跟踪；对策与建议 [gap=1121]Key words】Construction projects audit;The whole process of tracking;Countermeasures and suggestions ..
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Construction projects audit, as an effective role of the supervising fund using, can not be ignored.
工程建设项目审计作为资金使用的有效监督手段，发挥着其不可忽视的作用。
Article 23 audit institutions shall exercise supervision through auditing over the budget implementation and final accounts of the State's construction projects.
第二十三条审计机关对国家建设项目预算的执行情况和决算，进行审计监督。
Audit of incomes and expenses related to construction projects which are generated and incurred by the above units shall not be subject to the restriction of audit jurisdiction.
审计机关对上述单位与建设项目有关的财务收支的审计，不受审计管辖范围的限制。
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