Through the concrete discussion of the content and advantages and disadvantages of construction project's follow-up auditing, the paper elaborates the importance and necessity of implementing of follow-up auditing at modern highway construction and the concrete measures of follow-up auditing are proposed.%本文通过对建设项目跟踪审计内容及其利弊的具体论述,阐明了现代公路建设中开展跟踪审计的重要性和必要性,提出了跟踪审计得实施措施.
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