论建设项目跟踪审计下分部分项工程量清单审计

On the Quantities Bill Audit of Sub-parts of Construction Project under the Tracking Audit

本文把工程量清单计价规范与建设项目跟踪审计相结合,提出工程施工过程中审计工程量清单范围内、范围外的工程量、综合单价时不同的处理方式及注意事项。

Combining the valuation code of the quantities bill and the tracking audit of construction project, this paper puts forward different treatment methods and attentions when auditing quantities in the range of and out the range of quantities bill of sub-parts and comprehensive unit price.