建筑工程竣工结算审计工作的探讨  

Discussion on How to Do Well in the Audit of Construction Project Completion Settlement

作　　者：吴朱桂 Wu Zhugui(Tianhe Guozi Holding Group Co.Ltd.,Xiamen,Fujian 361011)

机构地区：[1]天和国咨控股集团有限公司,福建厦门361011

出　　处：《江西建材》2022年第11期399-400,407,共3页Jiangxi Building Materials

摘　　要：建筑工程施工中,为了保证各项成本和施工信息都能够被直观地展示出来,应当运用竣工结算审计方法。文中通过分析建筑工程竣工结算审计中时常存在的问题,结合某住宅项目,从审计过程、核减原因、项目质量等几个方面对建筑工程竣工结算审计策略进行了阐述。In the construction of building projects, in order to ensure that all costs and construction information can be displayed intuitively, it must be completed through the completion settlement audit. By analyzing the common problems in the audit of construction project completion settlement, this paper expounds the audit strategy of construction project completion settlement from the aspects of audit process, reasons for deduction and project quality in combination with a residential project.

关 键 词：建筑工程 竣工结算 审计策略 

分 类 号：TU723[建筑科学—建筑技术科学]