关于高速公路跟踪审计可采取的审计策略中英文对照

关于高速公路跟踪审计可采取的审计策略中英文对照

On the highway tracking audit of the audit strategy in both Chinese and English contrast

高速公路中的跟踪审计，它主要是高速公路管理的监督行为，它主要是高速公路从建设，到完工，再到运行全过程的监督。这样才能发挥审计的作用，在我国以及很多发达国家都采用了高速公路全过程的审计，这样它可以带来很多好处，主要有：首先在高速公路建设期的跟踪审计，它可以对工程管理有一定的制约作用，它可以发挥审计的监督效用，审计人员不局限于内部审计，他还有外部审计及政府审计；其次，跟踪审计在高速公路中的建设工程中可以对工程起到一定的决策与监督的作用，这样，高速公路的质量总体会上升，而且审计的意见还可以作为施工与投资者的参考意见；再次在跟踪设计进行监督时，很多现象都可以有所改善，特别是预算费用，它可以使预算费用真正的为高速公路建设起到作用。最后跟踪审计可以降低高速公路在建设与运行方面的各种问题。

Tracking audit of highway, it mainly is the supervision of highway management behavior, it is mainly from highway construction, to completion, to run the whole process supervision. So as to play to the role of the audit, and many developed countries have adopted in our country highway the whole process of audit, so that it can bring many benefits, mainly include: first, in highway construction of tracking audit, it can have certain restriction function to project management, it can play to audit supervision and utility, the auditor is not limited to internal audit, and the external audit and government audit; Second, tracking audit in the highway construction project in the decision-making and supervision of engineering play a role, in this way, the highway to the quality of the overall increase, and the audit opinions can also be taken as reference to the construction and investors; Supervision over the following design again, many phenomena can be improved, especially the budget, it really can make a budget for the highway construction plays a role. The last track audit can reduce highway in the aspect of construction and operation of all sorts of problems.

1高速公路全过程跟踪审计的方法

1 highway whole process tracking audit method

1.1选择正确的审计时间

1.1 choose the correct audit time

首先审计时间的选择需要根据高速公路中该项目的发生情况进行审计，这样才能使审计方案更早的确定模板，这样才能更好对高速公路建设进行审计，一般审计有开工前的审计与建设阶段的审计，其中建设阶段的审计是主要的审计，它主要是审计建设的进度与施工的特点，在建设阶段，审计发挥的作用主要是对建设资金以及建设中的施工要求。在高速公路中它的财务审计主要是在次年的年初，这样更好的对全年的建设资金完成以投资情况进行全面的审计，有利于对高速公路全面的进行审计，进而发挥监督的作用。在高速公路的完工阶段，需要进行决算的审计，一般是在投入运行前，如果已经运营，可以在试运营期结束后进行决算审计。

First audit time selection need according to the project in highway to audit what is happening, so that the audit plan earlier set template, in order to better for highway construction by audit, general audit has commenced the construction phase of the audit, and audit prior to the construction phase of the audit is the main audit, it is mainly audit construction progress and construction characteristics of the construction phase, the role of audit is mainly for construction, the construction requirements and construction funds. Its financial audit in the expressway is mainly in the following year at the start of the year, so better for the year's construction funds to complete the investment situation to conduct a comprehensive audit, benefit audit highway overall, and then play the role of supervision. At completion stage of the highway to final accounts audit, usually before put into operation, if you have operations, can be final accounts audit at the end of the trial operation period.

1.2选择高速公路跟踪审计的重点

1.2 choose the highway track audit priorities

在高速公路跟踪审计中，需要提高审计的质量，进而才能使审计更好的运用在高速公路中，在提高审计质量的时候才能降低审计存在的问题，只有掌握审计的重点，才能使审计中确定相应的点，找到这个点的时候，就可以更好的完成高速公路的跟踪审计工作，其中审计确定的点，是在高速公路中重点审查的项目，这些项目中，需要发挥各个领域的工作人员和专家，从而提高高速公路建筑与运行的质量。

In the expressway audit tracking, need to improve the quality of audit, and audit can better used in highway, in time to improve the quality of audit to reduce the problems of audit, only to grasp the focus of the audit, to determine the corresponding points in the audit, found this point of time, can better finish the highway tracking audit, the audit to determine the point, is a focused review in