政府投资项目审计一直是审计的学术界与实务界的关注重点,源于工程审计自身复杂性与政府项目建设实属风险高发带的特点,针对政府投资项目审计与项目持续跟踪审计进行了较全面的梳理与分析,并对审计理论与实务的未来发展趋势进行了预测分析,为进一步寻求适合我国政府项目审计需要的快速、高效的审计模式与方法打下了扎实的理论基础.%The audit of government investment projects have been concerned by audit academia and practical, due to the complexity of projects audit and high risk of government projects, the project continuous audit and the audit of government investment projects are analyzed and reviewed more thoroughly in the paper, and the trend to development of audit theory and practice is forecasting analysis, in order to present theoretical basis of the high efficient audit model and method to meet the needs of the audit for government investment projects.
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