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目前,工程造价审计随着社会经济以及建筑行业的发展,也得到了较大的发展。工程造价设计某些特点十分显著,主要包括专业性、科学性以及实践性,全过程审计管理模式,其具备的管理形式十分独特。工程造价审计在工程建设管理和工程造价管理中占有十分重要的地位,该项工作的加强与完善,对审计和经济监督水平的提高具有积极的影响。当前为使工程造价审计工作得到有效落实,必须在工程造价审计方法上作出合理选择,从而促使工程造价全过程审计工作得以有效实施。
At present, the construction cost audit with the social economy and the development of the construction industry, has also been a greater development. Some of the characteristics of project cost design is very significant, including professional, scientific and practical, the whole process of audit management, which has a very unique form of management. The construction cost audit occupies a very important position in engineering construction management and project cost management. The strengthening and perfection of this work have a positive impact on the improvement of audit and economic supervision. At present, in order to effectively carry out the project cost audit work, it is necessary to make a reasonable choice on the audit method of project cost so as to promote the effective implementation of the entire project audit work.