【 Weak current College 】 construction and installation the project completion settlement audit content and method

Construction and installation the project investment experienced a long time, influencing factors, is the final settlement audit focus and difficulties. Following on the conduct of construction and installation the project completion settlement audit, some personal observations:
I. pre-trial preparatory work completion settlement audit, is the final settlement in contractor reporting basis. Before the audit, you should consider various factors, fully prepared to work.
1. review the project approval document, such as the building at all levels of the feasibility study report and approval, item registration books and KBC, design, planning, land, planning, approval and tendering and bidding process and project files.
2. view the construction contracts and agreements. Understanding calculation fee standards and criteria for adjusting the fee.
3. to view the complete drawing and final decision book and construction design or construction plan.
2. audit content completion settlement audit focus should be on engineering calculation is accurate, the budget price quote, the fee and the claim is correct in this areas.
1. audit project audit project amount, generally as-built drawings of itemized review, general industrial and civil construction projects are divided into:
(1) earthwork;
(2) pile;
(3) masonry;
(4) concrete, reinforced concrete and formwork engineering;
(5) metal structure engineering;
(6) wood construction works;
(7) roofing project;
(8) insulation and waterproofing works;
(9) scaffolding and vertical transport projects;
(10) floor works;
(11) decoration;
(12) door and window project
(13) structure works;
(14) plumbing works;
(15) electrical lighting engineering;
(16) equipment and installation works. This part of the engineering review, different in different regions respectively, calculation rules, correct calculation, itemized review, if there is any confusion, wrong calculation or prevent leakage calculation, overestimated the risk calculation.
2. audit budget price form audit budget price quote, is the main content of the final settlement audit. At the time of the audit should note the following aspects:
(1) the budget of the itemized project budget price and budget fixed compatibility, its name, specifications, measurement units, and including engineering content is consistent with the company valuation, prevent high table set fixed.
(2) the conversion price, review the conversion of sub-item project is fixed in the conversion, review the conversion is correct.
(3) of the supplementary quota of complies with the principle that the unit valuation table calculations are correct.
3. audit and other related costs, other costs, review of the various parts of the standard should be the local standard and contract terms of the agreement. And note the following issues:
(1) the contractor whether the level and nature of the business calculate costs, there is no high standard credit charges.
(2) indirect costs and calculate whether the contractor qualification and contract terms of the agreement.
(3) additional materials induce a budget, according to the actual price differences calculate, spread some indirect costs if more dollars.
(4) having no will not require the installation of equipment for installation Project calculate indirect costs.
(5) there is no cost of pretexts, unjustified.
4. construction claims part of the cost of auditing:
(1) the claim must be based on a contract;
(2) the claim must be signed by the two sides recognised;
(3) the claim must have actual losses;
(4) claims costs for compliance with international or national standards.
When the parties disagree on the contract documents, the domestic contract by domestic contract file sequential interpretation, international projects, in accordance with FIDIC contract file order explained, in particular the provisions on FIDIC contracts, claims, costs should be focused on auditing.
3. audit methods there are many ways to review the settlement, before the audit, by collecting data, after the demonstration, take reasonable means to achieve a multiplier effect.
1. case-by-case review of the law, also known as a comprehensive review of the law. The advantage is a comprehensive, detailed, audit quality is high, the effect is good. The disadvantage is that the volume of work, a long time, the domestic price contracts and international contract conditions can use this method works.
2. standard budget review law. At present, due to the use of standards in different regions of our country, this method uses less scope, now in developed areas, the use of such methods, fast and accurate, is an effective way.
3. focus on reviewing the method. This approach is mainly suitable for domestic price contract, the audit focused on change and claims, in particular focused audit time is short, the effect is good. At the same time, the Auditors can also take advantage of this review process, the "screening" review method, manual review of the law, as a supplement in order to ensure the accuracy of the Auditors.
4. audit steps.
1. preparations before the audit.
(1) be familiar with the as-built drawings, construction plans and a variety of contract documents;
(2) understanding of the scope and application of standard auditing;
(3) expressly adopt the principle of the unit price and adjustment.
2. Select the appropriate instance examination big%%, calculated according to the appropriate content.
As a result of project scale, time of conclusion of the contract, construction enterprises, respond to different situations, the use of different audit methods perform the audit.
3. comprehensive consolidation audit information and to exchange views on the owners and contractors, ' after the completion of the budget.
Final accounting auditing, you can eliminate the overestimated the risk to exclude unfair improve project budget cost, and also to the owners and contractors to strengthen financial accounting, increase economic efficiency, strengthen the final accounting auditing and auditUnit is very important.