| 破解工程招投标审计难题的途径与思路 |
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| 引用本文： | 曹凌燕,耿道乾. 破解工程招投标审计难题的途径与思路[J]. 建筑经济, 2012, 0(4): 59-60 |
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| 作者姓名： | 曹凌燕 耿道乾 |
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| 作者单位： | 1. 兰州大学,甘肃兰州,730030
2. 审计署驻兰州特派员办事处,甘肃兰州,730030 |
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| 基金项目： | 2010年教育部人文社会科学青年基金资助项目 |
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| 摘 要： | 工程建设招投标审计历来是固定资产投资审计领域中的一个难题。根据审计实践,从审查投标保证金、投标报价清单、拟投入的与实际的施工人员及评标报告等方面介绍破解工程招投标审计难题的路径与思路。
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| 关 键 词： | 招投标 审计难题 破解 途径 |
The Pathway and Approach to Solving Audit problems of Bidding |
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| CAO Lingyan,GENG Daoqian. The Pathway and Approach to Solving Audit problems of Bidding[J]. Construction Economy, 2012, 0(4): 59-60 |
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| Authors: | CAO Lingyan GENG Daoqian |
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| Affiliation: | CAO Lingyan,GENG Daoqian |
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| Abstract: | Bidding audit is a problem in the audit of fixed assets investment.According to many years auditing practice,this paper introduces the pathway and approach from auditing bid security,list of bid quoting,construction personal of intending and really inputting,report of bidding evaluation,in order to solve the audit problems of bidding. |
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| Keywords: | bidding audit problem solve pathway |
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