结合工程实例谈清单计价模式下的结算审计

从工程结算审计的依据出发,结合工程实例,论述了工程量、单价、材差、隐蔽工程等方面在审计时需要注意的问题和解决方法,对有效控制工程造价起到了重要作用。

Discussion on the settlement audit under bill valuation mode comb＇ming with engineering example

From the basis of engineering settlement audit, combining with the engineering example, this paper discussed the problems and solu- tions needing attention in audit of engineering quantity, unit price, material difference, hidden engineering and other aspects, had important role for the effective control of project cost.