新建高速公路过程审计关注重点及审计方法分析

Analysis of Process Audit Focus and Audit Methods of New Expressway

阐述过程审计的重点内容,从基本建设程序执行情况审计,招标投标管理过程审计,参建各方相关事项过程审计,设计变更、签证、索赔的过程审计,工程结算审计5方面介绍过程审计的方法,并提出相关注意事项,如把握好争议问题的处理,准确界定存在问题的客观原因和主观原因等。

This paper expounds the key contents of process audit,and introduces the methods of process audit from five aspects:the implementation audit of capital construction procedures,the process audit of bidding and bidding management,the process audit of related matters of participating parties,the process audit of design change,visa and claim,and the audit of project settlement,and puts forward the relevant matters for attention,such as grasp the handling of disputes,accurately define the objective causes and subjective causes ofproblems.