工程竣工结算审计问题分析——以X高校住宅楼室内公共部分粉刷维修工程为例  

Analysis of Project Completion Settlement Audit:Taking the Paint and Maintenance Project of X University Residential Building Indoor Public Part as an Example

作　　者：周艳玲[1] 

机构地区：[1]新疆大学审计处,乌鲁木齐830046

出　　处：《价值工程》2016年第18期18-20,共3页Value Engineering

摘　　要：高校建设项目竣工结算审计对控制工程造价,降低成本,节约有限的经费具有非常重要的意义。本文结合工作实际,以X高效住宅楼室内公共部分粉刷维修工程竣工结算审计为例,阐述审计的过程及方法,分析结算审计中发现的招投标、结算资料等问题,提出解决具体问题的基本审计意见。The college project completion settlement audit has a very important significance for the project cost control, reducing the cost and saving the limited funding. In this paper, combining with practical work and taking the paint and maintenance project of X university residential building indoor public part as an example, it describes the process and method of audit, analyzes the problems of the bidding and settlement data found in the settlement audit, and proposes basic audit opinions to solve these problems.

关 键 词：高校 工程 竣工结算 审计 

分 类 号：F239[经济管理—会计学]