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本文着重从审计角度分析了工程招投标管理存在的主要问题，针对这些问题与原因，提出了应予采取的综合治理对策，尤其是对发挥审计监督职能作了较为深入的论述。
This article focuses on the audit from the perspective of the project management of bidding the main problems exist, in view of these problems and causes, put forward the comprehensive management should be taken countermeasures, especially to play a more in-depth audit oversight functions.