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工程造价审计属于工程审计的范畴,一般是对单位或单项工程的造价进行审核,它的审计过程和决算编制过程有些类似,一般由造价工程师来完成。工程造价审计意义重大,既有利于控制固定资产的投资规模,还能有效降低工程成本,同时,还可推动招标承包制的展开。不仅如此,经过造价审计,有利于加强基本建设的事前监督和提高预算编制的质量。因此,确保审计工作正常开展,是工程项目顺利施工的重要前提。本文将对工程造价的审计方法进行详细叙述,并给出各方法的适用条件和特点,希望对工程造价审计工作的完善有所帮助。
The audit of project cost belongs to the scope of project audit. Generally, the audit of the unit or the cost of a single project is carried out. The auditing process is somewhat similar to that of final accounts, which is usually done by a cost engineer. Project cost audit is of great significance, which not only helps to control the investment scale of fixed assets, but also effectively reduces the project cost. At the same time, it can also promote the development of the tender contract system. Not only that, through cost audit, is conducive to strengthening the preliminary supervision of capital construction and improving the quality of budget preparation. Therefore, to ensure the normal audit work is an important prerequisite for smooth construction of the project. This article will describe the audit method of project cost in detail, and give the applicable conditions and characteristics of each method, hoping to improve the project cost audit.