摘要
结合高校目前工程审计的现状,分析了修缮工程结算审计中出现的问题,并针对出现的问题提出了解决措施和解决方法,从工程量的复核和审查定额的套用两方面阐述了决算过程中应控制的基本要点,以提高审计质量和效率。
Combined with the actuality of current project audit in colleges,it analyzes the problems existed in repairing project settlement audit,brings forward solving measures and methods according to the produced problems.From check of project amount and quota evaluation,it elaborates the basic main points during settlement course,so as to improve the audit quality and efficiency.
出处
《山西建筑》
2007年第25期280-281,共2页
Shanxi Architecture
关键词
修缮工程
工程审计
工程量
定额
repairing project,project audit,project amount,quota
