In the consultation process of project completion settlement cost, the necessary audit procedures for project completion settlement are implemented by means of inquiry, on-site investigation, calculation, review, analysis, verification and extension according to the following basis and methods, and the auditors will record the audit process and results of capital construction project budget, settlement and final accounts in the audit working papers for necessary audit. Next, I will bring you the process and key points of construction project cost audit. I hope you like it!

I. Auditing principles

Objectivity, openness, fairness, equality, seeking truth from facts, strict measurement and reasonable pricing. It is the responsibility of the audited entity to reasonably prepare and fully disclose the budget, settlement and final accounts of capital construction projects, and ensure the truthfulness, legality and completeness of the budget, settlement and final accounts and related materials, and it is the responsibility of the audited entity to issue the audit report on the budget, settlement and final accounts of capital construction projects and ensure the truthfulness and legality of the audit report. The authenticity of the audit report means that the audit report should truthfully reflect the audit scope, audit basis, main audit procedures that have been implemented and the audit opinions that should be published.

Second, the audit method

In the consultation process of project completion settlement cost, the necessary audit procedures for project completion settlement are implemented by means of inquiry, on-site investigation, calculation, review, analysis, verification and extension according to the following basis and methods, and the auditors will record the audit process and results of capital construction project budget, settlement and final accounts in the audit working papers for necessary audit. After the audit results are verified by the audit department, the entrusting party, the construction unit, the supervision unit, the construction unit and other relevant units, the cost report shall be issued according to law. The legitimacy of the audit report means that the compilation and issuance of the audit report must comply with Article 22 of the Audit Law of People's Republic of China (PRC), the Code of Practice for Engineering Cost Consulting Units, the Operational Guidelines for Engineering Cost Consulting Business, and the Measures for Audit Supervision and Management of Government Investment Projects in Kashgar (Kappa Fa [2008] No.43). Our company and auditors undertake the audit of budget, settlement and final accounts of capital construction projects, which meet the conditions of relevant state departments and have obtained corresponding qualifications. The specific operation method is as follows:

(1) Before accepting the entrustment, the auditor will know the basic situation of the audited entity and the capital construction project, consider their own ability and whether they can maintain their independence, preliminarily evaluate the audit risk, and decide whether to accept the entrustment. If entrusted, our company and the entrusting party will discuss the purpose and scope of the budget, settlement and final accounts audit of capital construction projects, and the responsibilities and obligations of both parties, reach an agreement and sign an audit business agreement.

(2) The auditors know the following information about the audited infrastructure projects:

1, project nature, category, scale and construction method;

2. Review the availability of relevant materials;

3. Supply mode of engineering materials;

4, the project price settlement;

5, the project budget, settlement and final accounts have been audited and the handling of audit results;

6, the project site construction conditions;

7. Changes in project budget quota, budget unit price and charging standard during construction;

8. Other information you need to know.

(3) The scope of budget quota, settlement and final accounts audit of capital construction projects will be determined according to the provisions of relevant laws and regulations and the requirements of business agreements.

(4) When auditing the budget, settlement and final accounts of capital construction projects, auditors will make a reasonable audit plan on the basis of fully understanding the relevant situation of the audited entity and obtaining the audit qualification, and make necessary modifications or supplements according to the changes in the audit process.

(5) When preparing the audit plan, the auditors will obtain the following information according to the budget, settlement, final accounts and preparation of the basic construction project of the audited entity:

1, project feasibility study, preliminary design, construction approval, design, design review, supervision, quality acceptance and other related documents;

2, budget information and tender documents;

3. Bidding documents, contracts and agreements;

4. Construction drawing or completion drawing;

5. Bill of quantities;

6. Material cost information;

7. Charge information;

8. Payment information;

9. Relevant licenses;

10, construction organization design;

1 1, engineering change visa information;

12, concealed engineering data;

13, financial data of final accounts of the project or financial vouchers for payment of the project;

14, other relevant information that affects the project cost.

Iii. Audit implementation

1. Auditors will focus on the following when auditing the budget of capital construction projects:

2, single project budget is true and accurate, mainly including:

(1), whether the calculation of bill of quantities conforms to the specified calculation rules and is accurate;

(2) Whether the setting and selection of the list group price quota is compliant and appropriate;

(3) Whether the corresponding calculation base and rate standard are implemented for the project fee;

(4), equipment, material consumption is consistent with the quota content or design content;

(5) Whether the equipment and materials are priced according to the national price or the market price;

(6) Whether the calculation base, profit rate and tax rate meet the requirements.

(7), whether the budget project is consistent with the drawings;

(8), a number of individual projects constitute a project, review whether the project includes various projects, and whether the cost content is correct;

(9) Whether the budget is controlled within the scope allowed by the budget estimate.

3. When auditing the settlement of capital construction projects, auditors will focus on the following projects that have an impact on the project price on the basis of the above budget review:

(1), whether the quantities of the project implementation are consistent with the design drawings and bidding list;

(2) Change review and on-site visa in the process of project implementation;

(3) Changes in the prices of engineering materials and equipment;

(4) Changes in construction economic policies during the project implementation;

4. Supplementary contents of the contract.

When auditing the final accounts of capital construction projects, auditors will focus on the following items on the basis of the above-mentioned settlement review items:

(1), project budget implementation;

(2), the financial status of the project funds, expenditure and balance;

(3), the implementation of the project contract duration and contract quality level control;

(4) Delivery of assets.

5. Entrusted by the relevant government departments, our company will not only pay attention to the above contents, but also review the following contents when auditing the final accounts of capital construction projects:

(1), whether the audited entity has unplanned construction projects, whether to expand the investment scale and improve the construction standards by itself;

(2) Whether all expenses are legal and whether there is confusion between production cost and construction cost;

(3) Whether the assets delivered for use meet the requirements, whether there are false reports of completion, false reports of debts payable or transfer of infrastructure funds, etc. ;

(4) Whether the amount and balance of capital construction funds over the years are true and accurate, whether the residual value of equipment and materials to be recovered and the demolition of temporary buildings and original buildings is recovered at a fixed price, and whether the inventory surplus, inventory deficit and sales profit and loss of equipment are handled in time according to relevant regulations;

(5) Whether the scrapped project has been approved by the competent department;

(6) Whether the completion and production time meets the requirements of the national plan;

(7), the source, distribution, payment, retention and use of capital construction income;

(8) whether there is any concealment, interception or delay in handing over the lump sum balance, completed balance and various incomes to the financial department;

(9) The construction situation of reserved project funds and finishing works;

(10), other matters that need to be audited.

6. In the process of auditing the settlement and final accounts of capital construction projects, the auditors, through the client, together with the construction unit, supervision unit and construction unit, conduct on-site inspection and verification on the following matters:

(1), division or subdivisional work;

(2) The implementation of construction materials deviates from the project settlement;

(3) Change the design project;

(4) Items that must be measured;

(5) Assets delivered for use;

(6) Reserved finishing works;

(7) Other matters that need to be investigated;

7. Auditors will obtain appropriate evidence when reviewing the settlement and final accounts of capital construction projects under the following circumstances:

(1), change the engineering design;

(2) materials and equipment provided by the construction unit;

(three) the price of engineering materials or equipment used in the construction does not meet the requirements;

(4) Changing construction enterprises with different qualifications;

(five) change the nature of the project;

(6), improve or reduce the construction standards;

(7) Unplanned projects;

(8) Other circumstances in which evidence should be obtained.

8. Auditors will obtain necessary visas when auditing the settlement and final accounts of capital construction projects under the following circumstances:

(1), the construction situation is inconsistent with the design drawings and the bidding bill of quantities;

(2) The physical quantities are inconsistent with the design drawings and the bidding bill of quantities;

(3), construction materials change;

(4) The construction situation is inconsistent with the construction contract.

9. Auditors will pay special attention to the following matters to judge whether unreasonable engineering quantity calculation rules, group price quotas and charging standards are used in the budget and settlement of capital construction projects:

(1), which has great influence on budget settlement;

(2), particularly vulnerable to changes in key factors;

(3) subdivisional work with high uncertainty;

(4) The contents of the budget are not included or need to be converted.

10, the auditor will generally review the opinions with the client, the construction unit, the supervision unit and the construction unit, and form an audit conclusion according to the audit situation. After the joint hearing, if the owner, the construction unit, the supervision unit and the construction unit have no objection to the audit scheme, the auditor shall require them to sign the Final Audit Table of Capital Construction Project Budget, the Signature Table of Settlement Audit, the Summary Comparison Table of Project Settlement Audit, the Comparison Table of Partial (Measures, Other and Sporadic) Project Settlement Audit or the Final Audit Table of Capital Construction Project Settlement.

Four. audit report

1. After implementing the necessary audit procedures, the auditors will analyze and evaluate the audit conclusions according to the audited evidence, form audit opinions and issue audit reports.

2. The audit report includes the following basic contents:

(1), title. The title is unified and standardized as capital construction project budget audit report and capital construction project settlement audit report;

(2), the recipient. The recipient is the' client' of the audit business, and the full name of the recipient will be stated in the audit report;

(3) Interval segment. The scope part will explain the audit scope, the responsibilities and responsibilities of the audited entity, the audit basis and the main audit procedures that have been implemented;

(4), opinion paragraph. The opinion part will clearly explain the audit opinion;

(5) The signature and address of our company. The audit report shall be signed and sealed by the auditor and stamped with the official seal of our company;

(6) Date of report. The date of the audit report refers to the date when the auditor completes the on-site audit work, and the date of the audit report shall not be earlier than the date when the audited entity confirms and signs the budget, settlement and final accounts of the capital construction project;

(7), accessories. The annex to the audit report of capital construction project budget includes the audit final statement of capital construction project budget, and the annex to the audit report of capital construction project settlement includes the signature table of settlement audit, the summary comparison table of project settlement audit, the comparison table of partial (measures, other and sporadic) project settlement audit or the audit final statement of capital construction project settlement.

3. In the scope of the audit report, the auditor will clearly indicate the names of the audited capital construction project budget, settlement and final accounts, the names of the entrusting party, the construction unit, the feasibility study unit, the environmental assessment unit, the survey unit, the preliminary design unit, the design unit, the supervision unit and the construction unit during the construction period, and the engineering quality verification.

4. Auditors will explain the budget or settlement amount, approved amount, nuclear increase or reduction amount of capital construction projects in the remarks of the audit report of capital construction projects.

5. Auditors will explain the financial situation of the capital source, expenditure, balance or overrun, budget execution, project price settlement, unfinished project treatment, existing problems in project expenditure, asset delivery and use of the project in the opinion part of the final accounts audit report of the capital construction project.

6. If the auditor has different opinions with the client, the construction unit, the supervision unit and the construction unit in terms of audit opinions, when meeting minutes or consensus is reached, or when the auditor thinks it is necessary, an explanation paragraph is added after the opinion paragraph.

7. Auditors will attach the audited capital construction project budget when issuing the capital construction project budget audit report.

8. Auditors will attach the audited settlement book of infrastructure projects when issuing the audit report on settlement of infrastructure projects.

Extension: audit procedure

First, the audit of contracts, agreements and bidding documents is the basis and premise of engineering audit.

To audit the project cost, we must first carefully study the contract, agreement and bidding documents to determine the settlement method of the project price.

According to different pricing methods, contracts can be divided into lump sum contract, unit price contract and cost-plus-expenses contracts.

Among them, lump sum contract is divided into fixed lump sum contract and price adjustment lump sum contract; Unit price contract is divided into unit price contract, pure unit price contract and mixed contract with unit price and total price. First determine the pricing type of the contract, then carefully study the price adjustment clause, and review the project price according to the settlement price adjustment clause.

At present, after many engineering contracts are signed, both parties will sign supplementary agreements. Most supplementary agreements will supplement or change the settlement price adjustment clauses of the contract. Under normal circumstances, the construction unit will further make profits, but some project construction units will give conditions to increase the project price, especially for government-invested projects.

On June 65438+1 October1day, 2005, the Supreme People's Court issued the Interpretation on Applicable Legal Issues in the Trial of Construction Contract Disputes, which can be used to analyze and judge the effectiveness of supplementary clauses. Only the main terms of the contract and the contents of the tender documents are supplemented or slightly modified, which is regarded as effective; Major changes to the main terms of the contract or the tender documents, which violate the main meaning of the main contract and the tender documents, shall be deemed as a yin-yang contract and shall be invalid. Be very cautious when making invalid judgments, and consult relevant legal departments if necessary.

Second, the audit of engineering quantity is the basis of engineering audit.

Construction units will generally increase the cost by inflating the engineering quantity and repeatedly calculating the engineering quantity. Auditing and reducing engineering quantity is the basic means to reduce engineering cost. First of all, you should be familiar with the drawings, and then choose the audit method according to the needs of meticulous work, time requirements and audit human resources, combined with the size of the project and the simplicity and complexity of the drawings. Adopting reasonable audit methods can not only achieve twice the result with half the effort, but also directly affect the quality and efficiency of audit.

There are mainly the following audit methods of engineering quantity: comprehensive audit, key audit, comparative audit, group calculation audit, screening and so on.

They have different scope of application, advantages and disadvantages, and should be selected scientifically according to specific conditions.

Some projects with unclear drawings need to be measured on site, and auditors must go to the site to measure according to the measurement rules. The real situation of concealed works can be determined by consulting the acceptance records of concealed works.

In addition, special attention should be paid to the construction organization design, that is, the role of technical standards in project audit.

Some construction contents, such as types and models of large machinery, entry and exit fees, earthwork excavation methods, stacking locations, transportation distances, drainage measures, adoption of concrete varieties and pouring methods, measures and methods involving costs, etc., can be judged according to construction organization design and technical data.

Three, the quota subtitle application audit is the focus of the audit.

General construction units will increase the project cost by setting too high quota, repeatedly applying quota, adjusting quota subtitle and supplementing quota subtitle. When examining and approving the budget unit price, we should pay attention to the following issues: firstly, we should pay attention to whether the name and content of the project adopted are consistent with the requirements of the design drawings, such as component name, section form, strength grade (concrete or mortar label), location, etc. Secondly, we should pay attention to whether the project is repeated, such as leveling layer under the surface of block, waterproof layer of asphalt coiled material, cold priming oil under asphalt gas barrier, iron parts in prefabricated components, water supply and drainage facilities belonging to construction engineering, etc. This phenomenon is particularly common in projects with comprehensive quota budget, especially when the project involves general contracting and subcontracting, which often leads to repeated calculation of engineering quantity. We must pay attention to the inconsistency of comprehensive quotas in different places.

When reviewing the converted quota unit price, we should pay attention to whether the conversion content is allowed, whether the conversion content is all or part of labor, materials or machinery in the quota, whether the conversion method is correct, and whether the adopted coefficient is correct.

The audit of supplementary quota unit price is mainly to check whether the compilation basis and method are correct, and whether the material type, content, budget price, man-day content, unit price, mechanical machine-team type, content and unit price are scientific and reasonable.

Four, the audit of material prices is the top priority of the audit.

Material price is a sensitive factor affecting the total project cost, and it is also a very active dynamic factor.

Material price is an important part of project cost, which directly affects the level of project cost. In principle, the price of materials shall be determined in the way agreed in the contract and in combination with Party A's on-site visa. If the contract stipulates that it will not be adjusted, it should not be adjusted during the audit; If it is agreed in the contract to adjust the information price during the construction period, the specific construction period and the specific use period of various materials can be determined according to the construction diary and construction technical data. If some projects have a long construction period or stop work in stages, the average information price during the use period can be adopted according to the use period of various materials, which is closer to the real cost of the project.

For the price of materials that have not been announced in the information price or Party A has no visa, it is necessary to collect and accumulate the price of materials in peacetime, and the three parties can jointly conduct market research to determine if necessary. With the development of society and the application of new materials and technologies, many new materials, especially decorative materials, have appeared in the building materials market. Construction units generally declare higher prices, so we should pay attention to market research.

Five, visa audit is the guarantee of successful audit.

Many construction units get the project at a low price, and then increase the visa during the construction process to achieve the purpose of profit. The final settlement price of most projects is much higher than the contract price, and some even increase exponentially for various reasons, but visa is the most important and commonly used tool for construction units to increase costs.

Check the legality and validity of the visa. First, check whether the procedures meet the requirements of the procedure, whether the signature is complete and effective, such as whether to file a claim within the specified time, and whether the certification materials have sufficient probative force.

The second is to see whether the contents are true and reasonable, and whether the expenses should be borne by Party A. Although some visas have legal procedures and complete procedures, the contents are unreasonable, which violates the terms of the contract agreement. For such visas, the fees should not be settled according to them. For example, the cost of rainwater drainage and the cost of measures taken by the construction unit to ensure the quality of the project.

The third is to check whether the calculation method is correct, whether the engineering quantity is correct and true, and whether the unit price is reasonable. For example, when calculating the claim items, it should be noted that when calculating the idle cost, the machinery cost cannot be multiplied by the idle days according to the unit price of the fleet, but only the idle loss or rental fee of the machinery can be calculated. Visa examination and verification is a time-consuming and laborious work. Only when auditors have a comprehensive understanding of engineering construction technology, budget and final accounts technology and site management can they face it calmly and ensure the success of the audit.

Six, the cost audit is the last level of audit.

The cost shall be determined according to the quota, documents and regulations issued by the project cost management department, combined with the relevant documents of the project (contract, tender, etc.). ). During the audit, attention should be paid to the timeliness of the charging documents, whether the charging plan implemented conforms to the nature of the project, whether the rate calculation is correct, and whether the adjustment of the labor cost and material price difference conforms to the provisions of the documents. For example, whether the charging base in the calculation is correct, whether it is based on labor cost or direct cost, especially whether the part of the increase cost decreases in the same proportion when the project with the decline rate or total price is settled, and pay attention to deducting the materials provided by Party A when calculating the decline rate.

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