关于工程造价审核的探讨

On exploration of engineering costs auditing

详细介绍了工程造价审核的概念和内容,阐述了预算审核法、重点审核法、对比审核法三种主要的工程造价审核方法,以期指导审计人员熟练掌握专业的审计知识,保证工程结算审计的准确性。

The paper introduces the concept and content of the engineering costs auditing, and indicates the three engineering costs auditing methods, that is, the budget auditing method, the main point auditing method and comparative auditing method, so as to direct the auditing personnel to master the major auditing knowledge, and to ensure the accuracy of the engineering settlement auditing.