事前审计

浅谈高校中的事前审计为了提高教育经费的使用效益，高校内审机构对高校中将实施的经济活动进行事前审计。

For the efficient spending of the educational funds , the auditorial departement within a higher educational institution will exercise pre-audit on all its economical activities .

事前审计的可靠性取决于预测，是一种不确定性控制。事后审计是一种稳定性控制，综合运用二者则会相得益彰。

The reliability of auditing beforehand relies on predication and is a contestable control , and the auditing afterwards is a uncontestable control , Comprehensive use of these two kinds of auditing can benefit from each other .

转变审计观念，首先加强审计宣传，树立绩效审计观念，其次创新审计技术和审计方法，提高绩效审计效率，再次从事后审计为主向事前、事中审计为主转变。

Strengthening of audit information to establish the concept of performance audit , Innovative audit techniques and audit methods to improve the efficiency of performance audit . After engaging in the main to the prior audit , a matter mainly of changes in audit .