文章就当前建设项目审计的对象、重点、方法进行了论述，提出树立现代审计理念的观点。
The article discourses on the objects, focal points and methods of the present audit of the construction project to come up with the idea of building modern auditing notion.
现代高校审计不仅要利用计算机作为其审计手段，还要把计算机信息系统作为其审计的对象。
The modernized higher educational school not only USES computer as its audit means, but also lets the computer information system becoming its audit object.
战略审计应采取由董事会主导的审计模式； 战略审计的对象是有关企业战略管理过程的全部信息及其资料。
Strategic audit takes the board-based audit as its mode and the objectives of such audit include all the information and materials concerned in the process of strategic management.
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