工程结算审计中存在的问题及应对措施

Problems in Project Settlement Auditing and the Countermeasures

加强工程结算审计的管理是建设单位有效控制工程成本、提高投资效益的需要。文章分析了工程结算审计过程中应关注的重点内容和方法、结算中存在的问题,并针对工程结算审计过程中发现的问题提出了一些对策,旨在提高工程结算审计效率和效果,为工程造价审计人员提供帮助和借鉴。

Strengthening management of project settlement auditing is necessary for construction units in effective control of engineering costs and improvement of investment benefits. The major contents and methods should be concerned,as well as problems in settlement during the project settlement auditing were analyzed,auditing countermeasures were raised for the problems discovered during the project settlement auditing aimed at improving the efficiency and effectiveness of project settlement auditing,and providing help and reference for the project cost auditors.