高校建设工程跟踪审计实施要点探析

针对高校建设工程的特点，在明确跟踪审计的概念的基础上，归纳了当前高校建设工程审计存在的问题，详细分析了高校建设工程实施跟踪审计过程中的主要切入点，以期为跟踪审计的实际操作积累经验。

Exploration and discussion on follow-up auditing implementation points of college construction engineering

In view of the characteristics of college construction engineering, based on identifying the definition of follow-up auditing, this article summarizes problems existing in current college construction engineering, and specifically analyzes mains points in the process of implementing follow-up auditing of college construction engineering, with a view to accumulate experience for practical operation of follow-up auditing.