浅议电气设备安装工程审计

Discussion on audit of electrical equipment installation engineering

加强电气设备安装工程的审计既能节约工程投资成本,又能提高资金的利用率,保证工程质量。作为审计工作的主要负责人,审计人员需从安装工程实际入手,采用有效的审计手段,强化审计效果。结合实际分析了电气设备安装工程的审计难点,针对这些难点提出了主动开展审计工作、构建材料信息库、科学定额、竣工结算及成本审计等4项审计措施。

Strengthening the audit of electrical equipment installation project can not only save the investment cost of the project,but also improve the utilization rate of funds and ensure the quality of the project.As the main person in charge of audit work,auditors should start with the actual installation project,adopt effective audit means,and strengthen the audit effect.Combined with the actual situation,this paper analyzes the audit difficulties of electrical equipment installation engineering,and puts forward four audit measures:actively carrying out audit work,constructing material information base,scientific quota,completion settlement and cost audit.