建筑工程审计方法和造价跟踪审计方法研究  

Research on Audit Methods for Construction Projects and Cost Tracking Audit Methods

作　　者：朱雅楠 ZHU Ya'nan(Yantai Jiaxin Certified Public Accountants Co.,Ltd.,Yantai 264000 China)

机构地区：[1]烟台嘉信有限责任会计师事务所,山东烟台264000

出　　处：《中国厨卫》2024年第7期94-96,共3页Chinese Kitchen & Bathroom

摘　　要：随着当前建筑规模的不断扩大,建筑施工成本也越来越高,并且建筑的管理难度也日益增大。为了能够控制建筑成本,减少建设过程中潜在的浪费问题,建筑建设单位需要利用合适的审计方法展开全过程造价跟踪审计,以确保能及时发现工程各阶段存在的造价管理问题,并及时采取相应措施。为此,文章分析了建筑工程审计和造价跟踪审计的作用以及常用的建筑工程审计方法,提出了建筑工程造价跟踪审计需要关注的问题,研究了加强项目全过程造价跟踪审计的措施,以供参考。With the continuous expansion of current building scale,construction costs are also increasing,and the difficulty of building management is also increasing.In order to control construction costs and reduce potential waste issues during the construction process,construction units need to use appropriate audit methods to conduct full process cost tracking audits to ensure timely detection of cost management issues at various stages of the project and take corresponding measures.Therefore,the article analyzes the roles of construction project audit and cost tracking audit,as well as commonly used methods of construction project audit.It points out the issues that need to be paid attention to in construction project cost tracking audit,and studies measures to strengthen the whole process cost tracking audit of the project for reference.

关 键 词：建筑工程 审计方法 造价跟踪审计 

分 类 号：TU723.3[建筑科学—建筑技术科学]