浅议工程量清单计价的实施对审计工作的影响

Influence of the Enforcement of Valuation with Bill Quantity of Construction Works on Audit

2003年7月开始实施的《建设工程工程量清单计价规范》具有一些新特点,使建设工程造价的编制方法发生了变化,这些变化必然会对审计工作产生影响。

Code of valuation with bill quantity of works coming into effect in July, 2003, has some new features, which lead to changes in drafting construction cost. These changes will influence audit inevitably. In this case, in order to do their own jobs well, the auditors must renew concept to adjust to the new situations.