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1、1On the construction cost of the audit proceduresAbstract project cost audit is not only a post-audit, should also be strengthened in advance and do the audit this paper, the project cost of the audit procedures to be explored. Keywords project cost, pre-audit; matter of the audit, post audit First,
2、 an overview Project cost auditing technology from the engineering point of view, the construction project investment activities of the authenticity, legitimacy, validity checking, evaluation and notarized an oversight activities. Specifically referring to the audit, in accordance with relevant laws
3、 and regulations and the technical Zhibiao on the construction of the project investment cost of the full cost of the implementation of audit and oversight, and supervision through auditing, investment in construction projects to ensure the authenticity, accuracy and method of preparation of final a
4、ccount 2legal compliance. 2 project cost audit procedures Project cost audit procedures should be divided into pre-audit, audit and post audit in the matter. 1 pre-audit Most of the general project cost audit is audit of the accounts completion of the project: According to the construction drawings
5、and construction provided by hand over the information to review the reasonableness of project cost so will result in some mistakes, such as large construction projects is determined through the tender, it cost is the cost of a one-time package by drawing dead, only occur in the settlement changes a
6、nd visa at the completion of such works, when most of the audit of the accounts will not be a problem. The problem is easy out in the tender offer, a number of construction units and communication in the construction unit, construction unit deliberately raised the cost of doing high base price, so t
7、hat bidders can bid at high prices, while in the audit review Shique not the problem. For example, a side dressing to make a base price of its construction projects $ 4.8 million, the actual cost of the audited only 380 million project will have not 3only the audit of the accounts audit, should also
8、 bidding for large-scale implementation of the project pre-tender audits, that pre-audit. 2 things in the audit Project during the construction process but also, audit oversight, especially for hidden works supervision. In-depth on-site investigation, evidence collection, recording, when necessary,
9、take pictures, tracking audit survey, record up to the A, B sides and three auditors signed off such as foundation engineering, the local survey is unknown and will be the basis of ultra-dug deeper, and if the construction side and the supervision of visa fraud false increased quantities, in the acc
10、ounts will not find a personal trip to on-site supervision to ensure the true amount of the visa So things in the audit is essential. 3 post-audit Completed audit of the accounts is the post-audit, post audit is also crucial. (1 For drawings of the project, to carefully review whether the calculatio
11、n of quantities of engineering calculation rules, whether deliberate calculation and total 4errors and typos, etc. but also to examine whether the plans to complete the project, whether to cancel the part of settlement is still pricing and so on. (2 no drawings for the project to go to the scene, cl
12、earing items were measured on-site to ensure the authenticity of the cost. In addition to the approved audit of the accounts should also be fixed outside of quantities and costs of applying audit standards, to avoid the high fixed and reasonable fee set the phenomenon. 4 audit material prices Comple
13、tion of the accounts of materials and equipment prices will directly affect the quality of construction projects, an important factor in the audit, the audit should pay particular attention to the review of the price of materials Material While price is fixed in the regulations, but the main materia
14、l price basis having to adjust the market price, the material the mobility is part of the project. construction units often used in materials on shoddy, and the materials of good quality materials, the mobility price adjustment based upon the audit may take the following 5methods: First, establish c
15、onstruction and installation engineering materials price survey information network, periodic surveys. Second, review the cost of construction materials business accounts. Third, find out about the price of construction materials market. Fourth, directly to the supplier (commercial inspection certif
16、ication verification only do a good job on the basis of the survey in order to determine the final accounts price. Third, the experience summary (1 Review of the authenticity of the bidding situation, whether through open tender, with or without black-box operation, with or without the project “noes” to escape the tender. Rigorous examination of the pre-tender to reduce the cost of error. (2 of the project contract audit: a review of the construction contract i
