Follow-up auditing is an effective and innovative way of auditing that auditors explore in their work practice. It is an important form of playing the"immune system" role of auditing. The core of project audit lies in cost control, while follow-up audit divides the cost control into three phases: prior control, event control and post-event control. By tracking audit, the audit gateway is effectively moved forward to overcome the lag of audit and achieve comprehensive cost control. However, in practical work, various problems will occur, which will affect the effectiveness of follow-up audit and sometimes it is difficult to achieve the purpose of audit. This article expounds the problems needing attention in follow-up audit .%跟踪审计是审计人员在工作实践中探索出的一种行之有效的、创新的审计方式,是发挥审计"免疫系统"作用的重要形式.工程审计其核心在于造价控制,而跟踪审计将造价控制分为事先控制、事中控制、事后控制三个阶段,通过跟踪审计的形式有效的将审计关口前移,克服审计的滞后,达到了全面控制造价的目的.但是在实际工作中会出现各种问题,影响跟踪审计的效果,有时难以达到审计目的.此文就跟踪审计应注意的问题进行阐述.
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