【摘要】 工程造价审计,直接关系到项目的投资效益。审计过程中完善审计工作制度,加强对招标文件、施工合同的理解,加强审核材料价格,做好询价调研工作,踏勘施工现场,及时掌握第一手资料,处理好现场签证,提高审计人员自身素养,才能提高工程造价审计水平,有效地保障政府投资资金安全运行,提高建设项目管理水平。更多还原

【Abstract】 The project cost audit is directly related to the investment benefit of the project. In the process of auditing, we should strengthen our understanding of the bidding documents and construction contracts, review the prices of materials, do a good job of inquiry and investigation, visit the construction site, grasp the first-hand information in time, obtain site visas, improve auditors’ own quality,improve the audit level of project cost, effectively guarantee the safe operation of government investment funds and improve the management level of construction projects.更多还原