• 决算审计 - 引用次数：1

  The current audit departments perform final account audit to government investment construction projects, which belongs to "post-audit" and means the way of audit evidence obtaining is seriously lagging behind and is unable to audit thoroughly.

  目前审计机关对政府投资项目的主要监督形式为竣工决算审计,属于“事后审计”,审计取证手段严重滞后,对于一些重点审计内容无法查深查透。

  参考来源 - 政府投资建设项目跟踪审计研究

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