农村电网建设与改造工程结算审计方法

The ways to Audit the Settled Accounts of Rural Electric-net Construstion and Reconstruetion

对农村电网建设与改造项目的审计 ,要采取一定的审计方法才能顺利完成审计任务。在审计中 ,可采取抽查法、实地核对法和详查法相结合的方法进行审计。对竣工验收资料的准确性和可靠性审查时 ,适用抽查法和实地核对法 ;对工程结算的工程量及取费标准等方面的审查时 ,适用详查法。通过三种审计方法的有机结合应用 。

In order to audit the settled accounts of rural electric-net constrution and reconstruction successfally,some andit ways sach as sput-check,on-the-spot check and detailed-check should be combined.The sput-check way and the on-the-sput check way are applicalble to examining the accaracy and reliability of the material for checking and accepting the completed projest.In anditing the project amoumt and the......standard in settling the praject's accounts,the detailed-check way is applicable.