摘要
笔者依据多年从事工程造价以及预结算审计工作的经验,对内部审计人员如何对造价咨询单位编制工程量清单及招投标阶段、施工跟踪审计阶段、结算阶段的造价控制过程中碰到的造价控制问题结合实务提出一些解决方案,和审计人员共享。
The author, based on many years of experience about the project cost and pre-settlement auditing work, proposed some solutions for the control cost problems encountered in the BOQ preparation and bidding phase of cost consulting audit, phase of construction tracking audit and settlement stage, to share with auditors.
出处
《价值工程》
2013年第20期111-112,共2页
Value Engineering
关键词
全过程
跟踪审计
造价控制
实务技能
the whole process
tracking audit
cost control
practical skills
