穿透式审计思维在结算审核中的应用

Application of Look-through Audit Thinking in the Final Account Review

结算审核是工程价款确定的最后一个环节,涉及发承包双方的价款最终支付。有些造价咨询人员对结算审核不够深入,仍存在资料审核浮于表面、系统关联不深入、施工界面未理顺、现场踏勘不到位等问题。为提高结算审核质量,文章借鉴“穿透式”概念的关键意义,提出穿透式审计思维,针对隐藏于各类结算资料表面后真正的情况和原因,还原真实的工程结算价款,做到客观公正的审核。从“实质重于形式”以及“透过现象看本质”的角度,重点分析了单个资料逐个穿透与多个资料系统穿透相结合、重新梳理总分包界面并主动发现界面问题、认真查看工程现场并尝试探明隐蔽工程、倾听承包商诉求并向参建各方求证等四个方面的穿透式审计内容及应用。研究表明,造价咨询单位在接受发包方委托进行结算审核时,可利用穿透式审计思维进行具体操作,有助于结算审核人员摒弃惯性思维、打开新思路,不断提高结算审核水平。

The final account review is the final step in determining the project price,which involves the final payment of the price by both employers and contractors.Some cost consulting personnel do not delve deeply into the final account review.There are still problems such as superficial data review,incomplete system correlation,unclear construction interfaces,and inadequate on-site inspections.In order to improve the quality of final account audit,by drawing on the core significance of"look-through",a look-through audit thinking is proposed.From the perspectives of"substance over form"and"seeing essence through phenomena",four aspects of look-through audit content and application are proposed,including the combination of penetrating individual data one by one and penetrating multiple data systems,reorganizing the interface between the main and sub contractors and actively discovering interface problems,carefully inspecting the project site and trying to identify hidden projects,listening to contractor demands and seeking verification from all parties involved in the construction.The use of look-through audit thinking for final account review helps consulting personnel to abandon inertia thinking and open up new ideas,so as to continuously improve the level of the final account review.