【 Weak current College 】 final accounts audit and review of differences between the project settlement

L, both based on different

Final accounts audit law pursuant to the audit and the Audit Commission's audit of the infrastructure for the completion of work requirements, infrastructure audit content for (1) the basis for the completion; (2) the project construction and calculation of almost (pre) implementation; (3) construction costs; (4) delivery assets; (5) tail construction; (6) the balance of the funds; (7) infrastructure revenue; (8) the balance of investment lump sum; (9) evaluation of investment efficiency.

The main audit in accordance with national law and related requirements for the completion of construction projects, major review of the audit shall be at the insist (pre implementation for overruns, cost overruns, element hiding funds; concealment or interception infrastructure revenue and investment balances, as well as lump sum to invest a lump sum to balance the nominal share capital investment such as disciplinary offences, and so on.

The project cost audit shop mainly according to the relevant State regulations and policies, based on State-building administration departments awarded engineering scale I, project consumption standard, the standard fee as well as labor, materials, mechanical desk book price parameters, set Monday drawing and engineering physical quantity, village project cost really people and control for effective supervision and inspection. In the project implementation phase, on the basis of a contract, the acceptance of change, when combined with the construction project of visa. Situation, to make the actual cost of construction was completed in the result, it is one of the Contracting Parties settlement forms the basis on which project accounts for the Foundation and basis.

2, both subject to different

Audit to infrastructure projects in the subject, including source of funds, infrastructure projects, early-stage projects, land acquisition, survey design, construction and implementation of all revenues and expenditures;

The project cost audit unit types of subject, only the unit cost of a reasonable charge.

3, in two different

Audit and project cost audit be two distinct professional discipline, mainly by accountants, auditors, and project cost audit to engineering economics and engineering and technical personnel. At present the State is the registration cost engineer system, the future of the project cost audit, will cost engineering handsome.

4. legal effect of two different

Audit institutions and audited units is an administrative legal relationship, the audit auditing body of auditing only on the audited units produce legal effects, on the other unit not producing joint legal binding. Where the construction unit investment projects of audit findings, on the construction cost settlement is not binding.

The project cost audit of the project settlement to construction contract as the basis for both parties by contract took place on the basis of real transactions, in accordance with national or local construction workers, materials, accounting for consumption standards, on both sides of a binding. Its project settlement audit results can be used as the legal basis for mutual settlements.

5, both different

Audit is defined as: independent agencies and personnel checks audit of accounting vouchers, account books, financial statements and other financial income, financial income and expenses of the relevant information and assets, the Authority's revenue and expenditure, financial income and expenses are real, legitimate and effective behavior. The audit aimed to strengthen the public investor funds for effective control, reduce investor abuse of interception, transfer of funds to the accounts, resulting in the loss of funds is the municipal violations. Its function is the supervision Act.

The project cost audit is the application of the principle of scientific, technical and economic legal means to resolve engineering construction activities cost determination and control, so as to achieve the economic benefits of improving the investment objective of the Act, is to determine the cost of implementation processes and behavior.

To sum up, according to the project audits and project cost audit of the Foundation, standard, objective, legal effect, practitioners, and so there are essential differences.