Based on the analysis of the problems confronted by institutions of higher learning in authorizing,deciding,designingand inviting bids for capital construction projects,the author expounds the role of the preceding audit and,in combination withtheory,discusses the measures taken in the process of the preceding audit for the capital construction in institutions of higherlearning.

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.

Audit switch, audit trail, audit file, audit query are presented.

Principles on auditing work of economic responsibility;

The realization of the accounting computerization produces multiaspect influences on the auditing work,which include the variation of the auditing traces,the variation of the internal control of the accounting system,the variation of the auditing contents,the variation of the auditing techniques,and the increase of the requirements for the auditing personnel,etc.

The auditing work of enterprise plays an important role in promoting the operation and management of enterprise towards the perfect, increasing the economic benefit of enterprise, and guaranteeing the production and operation of enterprise in the benign circulation.