[摘　要]　对于建设单位，如何推进项目全过程造价管理是有待解决的课题。本文结合工程实践，以建设单位审计人员的视角就全过程造价审计管理的组织结构、审计规程、审计关键点等进行探讨。
[关键词]　全过程造价管理,组织结构,造价咨询,审计规程
Abstract: To carry forward whole process cost management is need to be solved for construction enterprise. According to engineering practice, the paper discusses the organization structure, auditing manual and auditing key points for whole process cost management from the auditor perspective
Key words: whole process cost management; organization structure; cost consulting; auditing manual
建筑经济，2011（8）：71-72