目前体制下如何在财政评审机构已评审的基础上进行工程造价审计

How the system has been reviewed and based on the audit of the project cost audit

多年以来,尽管审计部门有关人员付出了努力,但工程造价在财政评审机构结算后审计部门再行审计,虽然只是抽查,但仍需投入大量的时间和人力,而且对评审结果双方分歧较大,评审时间拖延、工作效率低,使得审计结论迟迟不能出台,已经成为多年来困扰审计部门的长期问题。本文从财政评审机构评审存在的问题以及审计的重点内容等方面进行剖析,以期引起财政、审计等有关部门重视,并为今后的评审和审计工作提供参考。

Over the years, even though the audit department personnel have worked so hard, but the project cost in the financial evaluation agency audit department re - audit settlement, albeit checks, but still need to invest a lot of time and manpower, but also to review the results of the differences between large, review time delay, low efficiency, so that the delay in the introduction of the audit findings, the audit department has been plagued over the years become a long - term problem. From the financial aspects of accrediting bodies review the problems and focus of the audit con- ducted content analysis, in order to raise financial and auditing departments attention and provide a reference for future review and audit.