工程造价审计的目的是追求造价形成的合理性,造价控制的有效性,要想达到造价控制的有效,没有一个有效的全过程时点的监督是不可能实现的,因此必须要进行工程造价审计方式的创新,变静态的事后审计为动态的跟踪审计,将工程造价的事后审核提前和扩展到工程造价形成的全过程。 The purpose of construction cost audit is to pursue the reasonableness of cost formation and the effectiveness of cost control. It is impossible to achieve effective cost control without an effective supervision of the whole process. Therefore, it is necessary to carry out construction cost audit The innovation of methods and the static post-audit are dynamic follow-up audits, which advance and extend the post-audit of engineering costs to the whole process of the formation of engineering costs.