【 Weak current College 】 project clearing audit FAQs and audit methodology (2)

3 project settlement audit focus and methodology.
3.1 review fee.
Project settlement is by direct costs, indirect costs, profits and taxes, and other plan fees, fee amounts in the project cost in occupies a large percentage. Therefore, to determine the fee standards, accurate quote various rate, fee base is correct is important. Fee rates are in accordance with the qualification and the fee category, type of construction, from contract negotiation or tender. The time of the audit shall be in accordance with contract cost elements and cost of application conditions, calculate, calculate base and fee rates, combined with the actual review, the review has no free expansion fee base or rates, cost of the project has no double counting problems, etc.
The fixed set of prices of 3.2.
The good form fixed auditing off. First, the selection of the audit of scale is correct and reasonable. As the new construction and reconstruction of construction works in use by the fixed, the former to construction budget quota, the latter to renovate the fixed.
Use the quota is divided into direct quote and conversion form. On direct form of audit, on the actual form of the fixed price and fixed the price of compatibility to be reviewed, focusing on a comparison with the main materials, primarily machinery, manual and other audit, review of price quote is not high quota not low or multiple sets of quotas. The wrong set of norms in settlement often appear, such as statement completion of a project, the beam and slab are finger-fixed, according to the quota requirements of these two quantities should be merged with finger-fixed a slab, construction unit due to wrong set a fixed number of fee directly calculate; repetitive finger-fixed, some construction units in a fixed form project budget, would have fixed the work has been included in the content, but single-column items, repeat the form fixed. If artificial digging fixed integrated within the Earth some damn 100m, some units in the settlement and its storing credit earthwork, increased cost of project.
To complete the conversion form in addition to the direct quote in reviews, but also review whether the material should be converted according to the rules for conversion and conversion method is reasonable, proper.
3.3 change and Visa's audit.
Visa, change contact or other construction projects such as the data are recorded to reflect the actual construction situation and form the construction cost of important technical data, their authenticity on cost implications are clear. Visa is often the scene of both parties the most controversial are problematic, if party b, party a party b is not checked, check the name sponsor party, not checked with the signature of the authorized party,; investigation and practice. For onsite audit of Visa's approach depends on the specific circumstances, but should be guided by three principles:
First, the principles of objectivity, not only to examine non-parties signature and views, and to review the authenticity of the signature, opinions.
Secondly, the principle of unity. Visa matters should be put into the entire project environment to be taken into account to avoid duplication of work.
The third principle is comprehensive. Not only to review the authenticity of the visa matters, and to review the visa matters occurring number of authenticity.
Review the changes and the authenticity of the visa is available in the following ways:
3.3.1 causal judgement screening false visas.
First of all in chronological order on a thematic collection of relevant information and composition data link, and then press the causal analysis, judgement such a "because" the possibility of exporting the "fruit", or such a "fruit" is derived from such a "light". A pipeline project visa digging trench 39.5km, another increase 5.5km mucky soil pipe trench, the trench 2.8km stonework segment (fruit), checkout total by Visa into the trench 47.8km. According to the length of the pipeline and the acceptance of length are 39.5km (due to), eventually finds information on fraud and false visas, a decrease of trench digging 8.3km buried.
3.3.2 reverse inverse methods to detect data tampering.
First of all it should be noted that concerns information has these features: is not a copy, there are no marks or stain, significant differences or tile. Unusual, and then uses the inverse proof from suspected data to flipped out and known associated data contradict the conclusion that the information can be basic finds maliciously tampered with. A building Foundation ditch record (photocopies of) the excavation depth, width, there are obvious privacy of data change marks, on the basis of these data in combination with the soil type and slope coefficient, etc. inside logic for projections, unable to match with the design basis dimensions, basic audit finds there fraud suspicion. The original construction units access to the record of the original information, accurate results confirmed that inference.
3.3.3 comparison analysis method to correct a one-way change.
Engineering changes, in many cases also follow increasing has reduced the rule, but not always only increase. Foundation backfill instead, sand and gravel (increase), means that the original design of the dust of cancel (reduce). Comparative analysis of methods used to identify and correct contact list only increase unabated, leaning to one side. A single-building linked to increased large ceiling decoration, interior decoration and the terrazzo floor, quantities, without any corresponding reduction project. Auditor by occupation sensitive believes there may be a problem here, the following comparative analysis, soon mastered the design requirements and the actual situation is not implemented. It is important to note that although there were sometimes linked to the single is also increasing, but decreasing of not reduced much, or just cut out of the dark, not reduced but not all of the more deceptive.
3.4 construction materials and the spread of the audit.
The time of the audit of materials mainly review has no price, key materials and special materials for fixed amount according to the drawings and calculation of the fixed standards, there is no any expansion of the project amount, raise material wastage rate, etc.
Some construction units in material prices, contract materials prices seem reasonable, practical engineering is used in the high-end price purchase low-end bad product or premium prices to medium range products. Second, we must combine bidding documents and construction contract to review, it is necessary to pay attention to review contract materials range or maximum limit is the basis for the valuation is beyond the scope of conventional reasonable. For prices and real non-horseWith the two sides agreed on the price is not reasonable, auditors should conduct an in-depth investigation, the adoption of the relevant personnel understand or market inquiry to seek answers.
For the calculation of the coefficient method, note the material sent material difference coefficients of variation and the calculation of the base material to local authorities issued quarterly to the auditing standards of the file, note the material deviation coefficient calculate time consistent with the construction schedule. For press materials in the clearing firm to audit its spread, to audit the material usage and the actual price of the material. For those who can truly adjustment of material directly to the review of the original instruments of construction enterprises, particularly for decorative materials enhance audit efforts.
3.5 check quantity is subcontracted project settlement audit focus.
Project amount is calculated on the basis of all the fees are also the focus of the review. Calculation of amount of engineering was the preparation of settlement is the most tedious part, due to a calculation rule, the volume of work, are the most prone to more fairly, recalculation or leakage of the place. Therefore, must be completed drawings, relevant information, as well as the situation on the accuracy of quantity verification, to review the calculation error in the resulting quantities and drawings and construction site of the project, particularly the construction unit budget officers do settlement is intended to increase the quantity and repeat the calculation. Implementation of the audit, should be familiar with engineering calculation based on the familiar rules of construction drawings, a comprehensive understanding of the engineering change visa single to do so on the whole project of design and construction of a systematic, comprehensive, complete, calculations should review has not counted quantity or volume of double counting project.
Engineering audit approach, according to the needs and working conditions as the case may be. If the conditions allow, should try to choose a comprehensive review of the law.
3.5.1 the comprehensive review of the law.
A comprehensive review of the method is defined in accordance with national or industry budget quota of construction of the order or the order, one by one all the way to the review. The specific calculation methods and review process and prepare construction budget is basically the same. The advantage of this approach is comprehensive, detailed, audited project cost errors less, quality is high, but the workload is large, for smaller quantities, the process is relatively simple, cost preparation or quoted unit technical strength is weak or even prestige lower units shall be comprehensive audit law. That is, according to the drawings and unified engineering calculation rules, press pre, settlement of program and project requirements-summary by-calculation, and then settled in with subcontracting work, apply to the project structure is relatively simple, large, high-cost projects.
3.5.2 focus on sampling method.
Select unit works with important works by part of the calculation, significant savings in time of the audit work. Suitable for large, complex, unit prices lower project audit, such as industrial installations and drainage pipe Groove earthwork calculation can be focused on checking DN ¡ý mm pipe Groove earthwork, can achieve the aim of the project review.
3.5.3 standard chart audit law.
Refers to the use of standard drawings or General drawings of the project, the first centralized audit forces prepare standard budget or accounts cost as a standard method of comparing auditing. According to the standard drawings design or engineering General drawings can be centralized audit forces a fine review budget cost, as the standard drawing standard cost, or use the standard amount of engineering drawings, control and audit, on different sections and design change part of a separate review. The advantage of this approach is that time is short, the effect is good, yet easily. The disadvantage is only applicable in accordance with the standard drawings design or construction of the project, scope of application.
3.5.4 grouping compute audit law.
This is a way to speed up the project of audit rate method. That the constituent units of the basic elements of a sub-item project is divided into several groups, and adjacent and have certain inherent links project as a group, audit calculations in the same group of a sub-item project, use the quantities have the same or similar calculated on the basis of the relationship, the judgment of the same group as other several sub-item project calculation accuracy.
3.5.5 contrast audit law.
Comparative audit law refers has the quantity with the Auditors to audit similar engineering conduct comparative audit methods. This method should generally be based on the works of different conditions and characteristics of discrimination. First, two engineering drawings using the same, but the base part and field conditions and changes. The proposed audit project based some of the above comparative audit method may be used; different parts can be calculated or use the appropriate method of auditing. The second is the same as the two engineering design, the construction area. According to the two engineering construction area ratio and two works by part works basically the same proportion of the characteristics, the two engineering cost per m2 of construction area, and each square meters construction area of each sub-project engineering conduct comparative review, if you are basically the same, the proposed audit project cost is correct, or to the audit of the sub-project quantities are correct. On the contrary, the proposed tribunal cost problems, should identify the causes of error, corrected. Third, the proposed tribunal engineering and approved projects of the same size, but the design drawings not identical, to the same part, such as building the pillars, room racks, roof, brick wall, for quantities of audit, you cannot compare the sub-project engineering calculation according to drawings or visa.
4 closing
In short, the project completion settlement audit, both to principles, according to the laws, regulations, and to seek truth from facts, make both lawful and reasonable. In recent years, with building technology standards and the rapid development of new technologies, new materials, new processes, new pricing model — quantities are widely used, to the Auditors new requirements. Therefore, we have to keep strengthening theoretical learning, intensive construction site, conduct market research, timely advice to the relevant authorities in order to effectively improve their overall quality, to provide enterprise benefits keep good last line.