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对工程结算审计进行分析
引用本文:薛文伟.对工程结算审计进行分析[J].山西建筑,2011,37(4):232-233.
作者姓名:薛文伟
作者单位:常州建设投资咨询公司,江苏常州,213001
摘    要:结算审计是核实施工阶段工程造价的重要手段,从审计前准备、审计质量控制、审计方法和结算审核后的档案收集管理四个方面进行了论述,以期更好的控制造价,提高施工阶段的投资效益。

关 键 词:审计程序  审计方法  造价控制  质量控制

Analysis on the engineering settlement auditing
XUE Wen-wei.Analysis on the engineering settlement auditing[J].Shanxi Architecture,2011,37(4):232-233.
Authors:XUE Wen-wei
Affiliation:XUE Wen-wei
Abstract:Settlement auditing is a key means for identifying engineering cost at construction stage,and discusses preliminary auditing preparation,auditing quality control,auditing methods,and documents collection and management after settlement auditing four aspects,so as to better control cost,and to improve investment benefits at construction phase.
Keywords:auditing procedure  auditing methods  cost control  quality control
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