浅谈企业更新改造项目审计技巧
(山西华泽铝电有限公司, 山西 河津 043304)
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[摘 要] 更新改造项目是对原有设备、设施或系统进行技术、工艺、结构改进或更新的项目,其设计、施工方案与生产经营活动紧密联系,所以更新改造项目审计与新建项目审计相比既有共同点,也有一定的审计特点和技巧。[关键词] 项目改造;工程量;财务计算;审计技巧Abstract: The design and construction blueprints of renovation and transformation projects, which make renovation and transformation in technology, crafts, conformation to the original equalities, facilities or system, have a close contact with the production and business activities. Therefore, the supervision has many commons between the renovation and transformation projects and new ones, as well as some characteristics and skills.Key words: project transformation; quantity; finance settlement; audit skill建筑经济,2013(3):49-50