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工程造价审计风险及其防范研究

Research on Engineering Cost Audit Risk and Prevention
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摘要 工程造价审计贯穿于工程建设全过程中,能够在一定程度上提高工程质量,节约成本,为企业带来更高经济效益。但工程造价审计工作繁杂,容易受一些因素影响而导致降低审计工作的实效性。基于此,相关工作人员需充分做好工程造价审计风险的防范。本文就工程造价审计风险及其防范进行研究,旨在帮助相关工作人员了解当前工程造价审计的潜在风险,并在实践中做好防范,进而提升审计质量。 Engineering cost audit runs through the whole process of engineering construction,and can improve engineering quality,save costs,and bring higher economic benefits to enterprises.However,the construction engineering cost audit work is complicated and likely affected by some factors,which may reduce the effectiveness of the audit work.Based on this condition,relevant staff need to fully prevent engineering cost audit risk.This paper studies the risks and prevention of engineering cost audit,aiming to help relevant staff understand the potential risks of current engineering cost audit,and prevent such risks in practice,so as to improve the quality of audit.
作者 陈嘉珞 Chen Jia-luo(China Energy Engineering Group Guangdong Electric Power Design Institute Co.,Ltd.,Guangzhou 510000,Guangdong Province,China)
出处 《建筑与装饰》 2023年第20期55-57,共3页 Construction & Decoration
关键词 工程造价 审计风险 风险防范 造价审计 engineering cost audit risk risk prevention cost audit
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