建筑工程造价审计方法探讨

Discussion on construction project cost audit methods

分别介绍了比较审计法、筛选审计法、全面审计法等造价审计方法的特点,审计要点、原则,并探讨了完善工程造价审计的措施,提出审计部门应在确保工程造价准确无误的前提下,力促造价的真实性和客观性,以便于有效提高审计的实效性。

This paper respectively introduced the characteristics, audit key points, principles of comparative audit method, selection audit method, comprehensive audit method and other cost audit methods, and discussed the measures to improve project cost audit, put forward the audit department should be in the premise to accurately ensure the project cost, ensured the authenticity and objectivity of cost, in order to effectively to improve the effectiveness of audit.