两种计价模式下竣工结算审计的对策研究

Research on the Countermeasures of Completion Settlement Audit Under Two Pricing Modes

在两种计价模式并存的情况下,工程结算的审计依据容易混淆,如何开展审计工作,是现阶段亟待解决的问题。论文在总结实践经验的基础上,分析了两种计价模式的本质区别和内在联系,对当前的审计策略进行研究,并运用实例,为竣工结算的审计工作提供具体的办法和对策。

In the case of the coexistence of two pricing modes,the audit basis of engineering settlement is easy to be confused.How to carry out audit work is an urgent problem to be solved at this stage.On the basis of summarizing practical experience,this paper analyzes the essential differences and internal relations between the two pricing modes,studies the current audit strategies,and uses examples to provide specific methods and countermeasures for the audit work of completion settlement.