对投资建设项目工程质量审计的若干思考

Reflections on Building-quality Audit on the Construction Project

工程质量审计是投资建设项目审计的一个重要内容,投资建设项目绩效审计和经济责任审计都包含工程质量审计。本文从工程质量内涵入手,提出了工程质量是对投资建设项目的安全、适用、经济、美观等特性的综合要求,工程质量审计法规依据需要进一步完善等。重点介绍了工程质量审计三种重要方法,包括制度审计、实体检测、工程计算,并分析了上述三种审计方法的适用、效果以及难点、缺陷。最后,特别强调了工程质量审计要注意防范审计风险。

The building-quality audit is one of the key contents of construction project audit. The performance audit and the economic accountability audit on construction project might include the building-quality audit. The article starts from the introduction of the connotation of building-quality, then puts forward that the building-quality is the comprehensive requirements on the construction project, such as safety, applicability, affordability and aesthetics, and the regulations of the building-quality audit need to be further developed and normalized. It emphasizes three methods of the building-quality audit, including the audit on regulation implementation, the substantiality testing and the project calculating, whose application and effect, as well as difficulty and limitation, are analysized seperately. Finally, it stresses that the building-quality audit should be carefully implemented to reduce audit risk.