对项目进行审计是项目绩效评估的重要内容，以下关于项目绩效评估和审计的叙述中， （ ） 是不正确的。
- A.绩效审计是经济审计、效率审计、效果审计的合称
- B.按审计时间分为事前审计、事中审计和事后审计
- C.项目绩效评估主要通过定性对比分析，对项目运营效益进行综合评判
- D.绩效评估以授权或委托的形式让独立的机构或个人来进行就是绩效审计
正确答案及解析
正确答案
解析
项目绩效评估主要是通过定量对比分析，对项目运营效益进行综合判断。
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