施工企业开展项目成本审计调查之我见

My Opinion on the Project Cost Audit and Investigation that Carried out by Construction Enterprise

施工企业是我国国有企业的重要组成部分。近年来,在实行项目法施工管理的过程中,内审部门已逐步把审计重 点向工程项目审计转移,其开展对工程项目成本进行审计调查,始终作为审计工作的一项重点内容。本文现结合开展项目 成本审计调查的实践谈一些认识。

Counstruction enterprise is an important part of our state - owned enterprise. In recent years, the internal audit department has gradually focused on constuction enterprise audit because the prqjict cost audit and investization is important to the work of audit. This paper gives some views on the projeet cost audit and investization connecting with some practice.