工程竣工结算审计应注意的问题探讨

Should be paid attention to the problem of project completion settlement audit

本文介绍工程竣工结算的程序内容及方法,竣工施工结算审计主要是对合同是否有效;变更、签证手续是否完备、真实、有效;工程量计算是否准确;各项取费是否符合相关要求;单价确定是否合理合法;材料设备价格是否合理进行重点审核,对提高审计质量,降低审计风险有一定参考价值。

This paper introduces the program content and method of settlement of the completion of the project construction, completion settlement audit is mainly on the validity of the contract; change, visa procedures are complete, true, accurate effective or not; engineering calculation is right or not; the fee is in accordance with the relevant requirements or not; the price is reasonable or not; price is reasonable to focus on the examination of materials and equipment,. This paper has a certain reference value to improve audit quality, reduce audit risk.