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在建设项目财务管理过程时,经常会发出现工程竣工决算超概(预)算的现象,超概(预)算的主要原因是工程变更多,而变更常常较大幅度地超出原设计和审计人员的逻辑分析,审计人员怀疑有虚假变更,但变更手续有施工单位、监理单位和建设单位签字,审计人员对于护坡、边沟、交通工程等一些可视工程量的真实性可以根据实地测量进行审核,但对于隐蔽工程变更的真实性、必要性就很难审核,因为无法取得充分和准确的审计证据。
In the process of financial management of construction projects, the phenomenon of over-estimation (pre-calculation) of final accounts of completed projects is often issued. The main reason for over-estimation (pre-calculation) is that there are many changes in projects and the changes often exceed those of the original design and Auditors of the logic analysis, the auditors suspected of false changes, but the change procedures signed by the construction unit, supervision unit and the construction unit, auditors for the revetment, ditches, traffic engineering and some other visual engineering quantity of the authenticity can be measured on the spot Audit, but for the hidden changes in the authenticity of the project, the need for review is very difficult because of the inability to obtain sufficient and accurate audit evidence.