工程结算审计常见问题及审计方法（Common problems and audit methods of engineering settlement audit）.docVIP

工程结算审计常见问题及审计方法（Common problems and audit methods of engineering settlement audit） Common problems of project settlement audit and audit methods, engineering settlement audit is a concrete manifestation of strengthening economic supervision, and also a specific method to focus on benefit audit. The so-called project settlement audit is to calculate the rules prescribed by the state, in order to design files, change file and visa on the basis of the accurate calculation of engineering quantity on the reference station issued by the national and local ration budget quota, cost quota, made on the unit project cost settlement audit. Through the practice of the engineering settlement audit in recent years, found widespread problems of engineering settlement, settlement, repeated overestimate risk of false settlement, settlement amount is greater than the actual quantity etc.. The following are the main problems encountered in the project settlement audit, the difficulties of the audit, and the effective method of audit. 1 common problems of project settlement audit. 1.1, project bidding is not rigorous and tends to formalization. The main function of project bidding is to select reasonable construction units, and also to form reasonable engineering prices through market competition, so as to control investment. However, some projects in the implementation process, the preparation of bidding documents is not strict, conflict or ambiguity more restrictive terms is not accurate, the opening price or tentative content too much, not binding on the signing of the contract, the bidding work is actually a mere formality. The bidding work is not rigorous, the contents of the tender is not standardized, making the contract to talk about the conditions, re pricing, re interpretation of conventions in the bidding documents, or even change the settlement method, resulting in a large number of not included within the scope of tender increase project, lead to more than the price of the