国家建设项目竣工结算审计的重点与方法(国外英文资料).docVIP

国家建设项目竣工结算审计的重点与方法(国外英文资料) The focus and methods of the audit of the completion of state construction projects shall be completed Should be carried out to the strong Time: the 15th of 2003 Source: economic work guide National construction project refers to financial fund of various governmental special funds, government borrowing funds and state-owned enterprises and state-owned units, etc as the main source of funds for people money in construction projects and technical transformation projects. The audit of state construction projects includes the audit of the state construction project budget and the audit of the national construction project. In this paper, the main points and methods of the audit are briefly discussed. National construction project completion final accounts audit is the focus of the audit work, continuously explore new period project final accounts audit focus and method, to avoid the loss of state-owned assets, ensure the reasonable use of construction funds to promote healthy and orderly development of construction market, has the very vital significance. First, the focus of the audit on the completion of the national construction project Project completion cost audit for project completion (l) for project final accounts and project completion drawings provided by the construction unit the authenticity, legitimacy of review, the existence of the construction unit to submit the project completion final accounts and project completion drawings is not real, not legal problems; The construction unit shall directly submit to the relevant audit institutions the problems of the audit institutions in the construction of the project and the construction drawings without examination. (2) not for tendering and bidding of construction project, changes in the process of construction of quantities more places, especially the change of concealed work, the auditor should obtain first-hand information, found the problem, in a timely manner To conduct field s