全过程跟踪审计过程中的造价控制实务技能研究

摘要

笔者依据多年从事工程造价以及预结算审计工作的经验，对内部审计人员如何对造价咨询单位编制工程量清单及招投标阶段、施工跟踪审计阶段、结算阶段的造价控制过程中碰到的造价控制问题结合实务提出一些解决方案，和审计人员共享。%The author, based on many years of experience about the project cost and pre-settlement auditing work, proposed some solutions for the control cost problems encountered in the BOQ preparation and bidding phase of cost consulting audit, phase of construction tracking audit and settlement stage, to share with auditors.