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审计应该具有特定的目标,否则将无法发挥其控制功能。研究公路建设项目跟踪审计目标,不仅仅指研究公路建设项目跟踪的审计行为意欲达到的理想境地或状态是什么,更重要的是探讨如何尽可能地实现目标,即如何提高公路建设项目跟踪审计效能。构建公路建设项目跟踪的审计效能模型并分析其影响因素,是探寻提高公路建设项目跟踪审计效能方法的有效途径。
Auditing should have a specific goal, otherwise it will not be able to play its control functions. To study the audit objective of highway construction project tracking not only refers to what is the ideal position or state of audit behavior that the road construction project tracks, but more importantly, it discusses how to achieve the goal as much as possible, that is, how to improve the tracking audit performance of highway construction project . It is an effective way to find a way to improve the efficiency of follow-up audit of highway construction projects by constructing the audit efficiency model of the road construction projects tracking and analyzing the influencing factors.