［摘 要］ 首次提出以检查物料投入量为核心的“四账一档”工程质量审计查账技术方法，即从工程结算账、分包结算账、物质采购账和务会计账等方面，对工程物料投入情况进行审计检查，揭示未按设计投入工程物料对工程质量的潜在影响，并给出实施操作要点。

［关键词］ 质量审计, 物料投入, 工程造价

Abstract: Examining accounts (including ledger, subsidiary ledger, financial accounts and journal for construction materials) could be a useful method in auditing construction materials accounts, which may reveal construction quality problems caused by construction materials conflicted to project design. The paper proposes the theory frame of applying this auditing approach to supervise construction projects quality.

Key words: quality auditing, construction material, project cost

建筑经济，2012（10）：47-50