| 工程量清单模式下工程跟踪审计的探析 |
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| 引用本文： | 孙霁月,李斌.工程量清单模式下工程跟踪审计的探析[J].山东商业职业技术学院学报,2012,12(4):24-26. |
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| 作者姓名： | 孙霁月 李斌 |
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| 作者单位： | 1. 山东商业职业技术学院,山东济南,250103
2. 济南四建（集团）有限责任公司420项目部,山东济南,250031 |
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| 摘 要： | 工程量清单审计过程中，要考虑到投资决策阶段、设计阶段、招投标阶段、施工阶段、竣工决算阶段等方面的全过程审计监督，以此控制审计规范，加强工程审计的实效作用。首先分析了工程量清单管理模式，以及这种模式对工程跟踪审计的重要作用，然后总结了工程量清单模式下工程跟踪审计过程。
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| 关 键 词： | 工程量清单 跟踪审计 管理控制 |
The Tracking Audit of Project under the Mode of Bill of Quantities |
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| SUN Ji-yue,LI Bin.The Tracking Audit of Project under the Mode of Bill of Quantities[J].Journal of Shandong Institute of Commerce and Technology,2012,12(4):24-26. |
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| Authors: | SUN Ji-yue LI Bin |
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| Institution: | 1.Shandong Institute Commerce and Technology,Jinan,Shandong 250103,China;2.Jinan Sijian Group Construction Co.Ltd,Jinan,Shandong 250031,China) |
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| Abstract: | In the engineering quantity list audit process,the auditors should take into account the investment decision-making phase,design phase,bidding phase,construction phase,complete final accounting of revenue and expenditure level and other aspects of the whole process of audit supervision,in order to control the auditing standards,audit the effectiveness of strengthening engineering.This paper first analyzes the engineering quantity list management mode and its importance of this mode on the tracking audit of project,and then summarizes the engineering quantity list mode tracking audit of project process. |
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| Keywords: | engineering quantity list tracking audit management and control |
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