审减型工程审计报告效力分析  

Analysis on the Effectiveness of Audit Report of Audit Reduction Project

作　　者：武中文 Wu Zhongwen(Henan Bosong Law Firm,Zhengzhou,Henan 450000)

机构地区：[1]河南博颂律师事务所,河南郑州450000

出　　处：《河南司法警官职业学院学报》2020年第4期72-74,共3页Journal of Henan Judicial Police Vocational College

摘　　要：审减型工程审计报告,有一个效力待定期间。审计公司只有在效力待定期间届满、审计结论的准确性得到确认或推定确认后才有权要求建设公司支付审减部分的审计费用。明确审计报告存在效力待定期间,对于正确处理工程造价咨询合同双方围绕审计报告形成的权利义务关系以及正确裁判咨询合同双方围绕审计报告与审计费用形成的诉讼有着非常重要的意义。In essence,there should be a period of undetermined validity in audit reports of engineering projects.The audit company has the right to ask the construction company to pay the audit fee of the reduced part only after the validity of the audit is determined and the accuracy of the audit conclusion is confirmed or presumed to be confirmed.It is of great significance to make sure that the validity of audit report is undetermined in the nature of law,and to correctly deal with the rights and obligations of both parties in the project cost consultation contract and judge the litigation formed by both parties around the audit report and audit fee.

关 键 词：工程造价咨询合同 审计报告 审计费用 效力待定期间 

分 类 号：DF52[政治法律—民商法学]