结合工程实例谈清单计价模式下的结算审计

Discussion on the settlement audit under bill valuation mode combining with engineering example

从工程结算审计的依据出发,结合工程实例,论述了工程量、单价、材差、隐蔽工程等方面在审计时需要注意的问题和解决方法,对有效控制工程造价起到了重要作用。

From the basis of engineering settlement audit, combining with the engineering example, this paper discussed the problems and solu- tions needing attention in audit of engineering quantity, unit price, material difference, hidden engineering and other aspects, had important role for the effective control of project cost.