基于审计角度的工程措施费风险防控

Risk Prevention and Control of Engineering Measure Fee Based on Audit

工程措施费是工程造价的重要组成部分。从造价审计角度出发,按照合法、真实、有效的原则,综合分析工程措施费的特征、审计途径、发现的问题及其根源,在此基础上,提出了降低工程措施费风险的程序控制意见。

Engineering measure fees is an important component of engineering cost.Starting from the angle of cost audit,in accordance with the principles of legality,truthfulness and effectiveness,this paper makes a comprehensive analysis of the characteristics,audit approaches,problems found and their root causes of engineering measure fees,and based on this,puts forward the program control opinions for reducing the risks of engineering measure fees.