[关键词]
[摘要]
全过程跟踪审计作为一种全新的工程项目审计模式，在中国高校基建工程项目审计中越来越受到重视。文章以工程建设的建设程序为主线，结合工作实际，初步探讨了高校基建工程项目建设全过程各个阶段工程造价跟踪审计应关注的重点。
[Key word]
[Abstract]
As a new project audit mode, the whole-process tracking audit for construction projects catches more and more attention in colleges and universities. We followed each step of the construction process, and discussed key points of whole-process tracking audit for each step in colleges and universities based on our work experience.
[中图分类号]
[基金项目]
