【 Weak current College 】 project clearing to make four component

Link: checking and clearing data base developed well.

Any one project, in the preparation of the settlement are in accordance with the relevant information. The audit begins with a review of relevant information. From the construction drawings, project contracts to the construction of dynamic information to a a check to ensure that the information is complete, the audit work normally. Project tasks are completed or not should be based on the construction drawings, project duration, quality, price, rewards and punishments, and other materials provided to contract and supplementary contract or other form of agreement, and specifically the dynamic progress of the construction of the local changes and covert works must have relevant information to support in order to enter the settlement. A short, not fully complete the billing information is not perfect, but not the complete settlement of the audit information will arrive at the junction to be accurate, up to auditing to achieve.

Part II: audit project volume is the key.

Engineering costs is the main body of the project cost. Operations with greater flexibility and concealment. Audit project is focused on, is difficult. In auditing, is common to find that the amount of work and the amount of actual work performed, for various reasons, usually have the following: first, to increase the costs of construction enterprises, intends to increase the quantity and exaggerated works in difficulty; second, some changes of the items are still scheduled project into the settlement; the third is the many construction projects that would sometimes occur each party to bear part of the project as a whole works enter the clearing

The above situation in settlement audit occurs frequently. For overstatement quantity discounting or direct damage to the interests of the owners. At the same time for false negatives of quantities, in repeated verified, in a spirit of seeking truth from facts is false negatives of quantities in addition to the settlement, and avoid the interests of the contractor.

Part three: the fixed price audit cannot be neglected.

In General, the engineering of the fixed price has specific requirements, preparing project settlement is as long as the reference details of the fixed price which you can apply directly. However in practice, the fixed price quote is often wrong. The first is to increase or decrease the size. Second, it is wrong to fixed work content contained within the separation estimates risk report or fewer estimated false negatives. Third, in accounting is not complying with the provisions of the fixed price conversion. Fourth supplement to the lack of fixed price basis nor approved directly into the settlement and so on. These circumstances have a direct impact on the project cost, therefore when the audit cannot be fixed price form has specific requirements.

Part four: other costs of auditing insist on fair and reasonable.

Other costs, due to the calculation method is different from the fixed quantity and unit price quote in reviews according to the costs of specific treatment. Other costs generally has four categories: construction costs; one is the cost of policy provisions; one is market price fluctuations of materials; a fee is the cost of incentive mechanisms. For construction costs, such as scaffolding, material-distance transport, large mechanical use, increased costs of high-rise building, distance project increase charges in AQA begin on the project itself to verify the actual application, and to a lesser extent on the calculation of the coefficient is checked, do seek to avoid mistakes. For the cost of policy provisions, the review to the appropriate file. Some works in construction spans two or more files. In the billing will be determined on a per-file fragmentation calculation of time limits, the different nature, different levels of enterprise to reduce the approved, in accordance with the regulations and reduce their base, the coefficient in audit, tax, in addition to reviewing whether to perform a normal tax rates, the key to audit certain tax items are repeated in the settlement. Due to market fluctuations and the cost of materials, the audit focused on the bid-ask spread is the difference is reasonable. Currently in practice, often take three forms, a difference is the price in accordance with the contract; and second, the differential of around city publishing market price information for the difference; the third is submitted by the construction unit warranty book and the invoice, the weighted average price for the difference. Either way, the difference as long as the two sides to accept it. For implementing incentive mechanism resulting expenses, such as higher prices, Super duplex, etc is to contract, agreement for billing purposes.