What is the difference between capital construction financial audit and traditional audit?

I am not a professional auditor, but my understanding is this:

1. The traditional audit is aimed at enterprises, the audit object is enterprise operation, and the audit cycle is one fiscal year; Capital construction audit is aimed at the pre-construction investment (fixed assets investment) of construction projects, mainly involving: material and equipment procurement, Jian 'an project, loan interest during construction, etc. The audit cycle is the construction period.

2. The traditional audit focuses on financial audit, and the financial audit of capital construction should also pay attention to the legality of the specific expenses of project occurrence and implementation.

3. Traditional auditing includes investment and construction of fixed assets, initial investment of current assets, circulation of current assets during production, non-operating income and expenditure, and transfer of fixed assets. It is not just a single project, but the cash flow of all projects during the construction period; The financial audit of capital construction is only a fixed asset construction investment of a project, which often lasts for more than one fiscal year.