浅谈工程造价审计的两种类型  

TWO TYPES AUDITS FOR ENGINEERING COST

作　　者：俞有龙 

机构地区：[1]江西铜业公司

出　　处：《铜业工程》2001年第3期64-66,共3页Copper Engineering

摘　　要：本文从工程造价的特点出发 ,论述了工程预结算审计和工程项目投资审计的两种不同类型的审计方法 ,区别及影响 ,对实际工作有一定的指导意义。According to the character of engineering cost , the article describes different two types audits, one of engineering budget and settlement audit and another of engineering program investment audit, the difference between each other and effects, guiding significance to practical work.

关 键 词：工程预结算审计 工程项目投资审计 工程造价审计 

分 类 号：F239.63[经济管理—会计学]