摘要
工程造价审计是一项特殊的审计。其审计的主要内容是:对工程量实施重点审计;对工程的各种变更进行详细审计;对预算单价的套用进行高比例抽样审计;对各项取费进行详细审计。
Project fabrication cost audit is special. Its main contents are: key audit to the project amount; detailed audit to various kinds of changes of the project; high proportional sampling audit to budget unit price; and detailed audit to every draw fee.
出处
《淮南职业技术学院学报》
2003年第1期18-19,共2页
Journal of Huainan Vocational Technical College