It elaborates the content and method relating follow-up auditing from the stage of division, implementation, completion and check & acceptance, trial operation and financial revenue and expenditure and three points for attention.

• 文章分别就建设项目决策阶段、实施阶段、竣工验收阶段、试运行阶段、建设单位财务收支等方面的跟踪审计内容和方法进行了阐述 ,并提出了跟踪审计应注意的三个问题。