全过程控制的建筑工程造价跟踪审计研究

Research on follow-up audit over costs of whole-process control architecture

以全过程控制理论为依据,通过分析建筑工程造价审计存在的问题,指出了当前工程造价审计的不足,阐述了全过程跟踪审计的必要性,提出以项目准备阶段、项目实施阶段和竣工决算阶段作为全过程造价跟踪审计的主要阶段,并对跟踪审计的主要内容、方法及措施进行了研究,以使跟踪审计更加完善。

Based on the whole-process control theory, the paper points out the weakness of the costs audit in current projects according to the analysis, of the problems in the costs audit in the projects, points out to consider the program preparation stage, the program implementation stage and the finish settlement stage as the main stages for the whole-process costs follow-up audit, researches the main contents, methods and the measures for the follow-up audit, so as to improve the follow-up audit.