【摘要】 提高内部审计效果的重要手段是关口前移,即由传统的竣工决算审计的事后审计模式向计划审计的事前审计模式延伸。地铁建设单位内部审计应当将项目计划阶段的审计重点放在线路敷设方式、站点设置、设备国产化率、动迁费用等方面,为控制建设投资提供有效的确认和咨询服务。更多还原

【Abstract】 An important method of increasing audit effectiveness is forward the pass,in other words,the time point of carrying out project cost audit should be bring forward to the beginning of the project plan stage.Subway construction unit should pay attention to several aspects such as rail transit mode,design of stations,localization rate and relocation compensation when they do the internal audit during design stage,in order to provide advisory service and effectively confirm for construction investment.更多还原