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基于跟踪审计目标服务提升的施工停审点设置研究
仲占
(建银工程咨询有限责任公司常州分公司 江苏 常州 213100)
文献要素
摘要:本文以土建工程跟踪审计为例,通过设置施工停审点的方法,论述专业咨询人员在各施工停审点的操作及重点查验内容,将真实有效的施工过程按施工停审点顺序逐步记录复核,取得较为完整的施工文字、影像资料。做到主动管控,为结算提供证据,提高跟踪审计成效。
关键词:跟踪审计;施工停审点;施工方案
Abstract:Taking the follow-up auditing of civil engineering as an example,this paper discusses the operation and key inspection contents of professional consultants at each Cessation Point of Construction through setting up the Cessation Point of Construction,and the real and effective construction process will be recorded and reviewed step by step according to the sequence of Cessation Point of Construction,and relatively complete construction text and image data will be obtained,all of which can achieve actively control and targeted,and provide evidence for settlement,improve the effectiveness of follow-up auditing.
Keywords:follow-up auditing;cessation point of construction;construction proposal
工程经济,2019(7):54-57
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