浅谈建设工程审计中常见的问题及对策

Problems existed in construction engineering audit and countermeasures

介绍了建设工程设计阶段 ,招投标阶段、工程价款结算阶段、竣工决算阶段审计时常见的问题 ,从建筑单位、施工单位及社会环境等方面分析了问题发生的原因 ,提出了解决问题的相应对策。

In this paper the audit problems existed in design, biding, settlement and final account stage of construction engineering are introduced. And from development organization, builder and social environment aspects the causes are analyzed; meanwhile the corresponding settlement measures are proposed.