摘要
针对发展中的高校在维修工程审计实际操作中存在的问题加以分析,提出了有效的解决方法,指出审计人员应加强学习,同时指出工程审计利用的知识点并不是单一的审计知识,工程审计要运用方方面面的施工现场实践经验、法律知识、随时更新的工程造价文件、对江苏省定额的深刻理解及对时时变动的材料市场价格的了解等才能做好工程结算审计。认真做好工程结算审计能为学校创造巨大的经济效益,不断加强业务学习是每个审计人员刻不容缓的任务。
The maintenance construction audit practice problems for the development of the universities are summarized in this paper and effective solutions are proposed also. It is pointed out that auditors should enhance learning, while the use of knowledge on project audit is not only single audit knowledge, but also require the construction site experience, legal knowledge, project cost update file, deep understanding of Jiangsu Province quotas, learning of material market prices changes from time to time. It is urgent task for each auditor to strengthen the professional learning and project settlement audit earnestly can create huge economic benefits for the university.
出处
《价值工程》
2015年第28期8-10,共3页
Value Engineering
关键词
高校
工程结算审计
解决方法
university
project settlement audit
solution