Study on Auditing of Construction Enterprises Project Settling Accounts

摘要：

Auditing of project settling accounts is important and difficult in auditing of construction enterprises. The emphasis of auditing is to check the various errors, irregularities and other violating behaviors that occur easily in project settling accounts of construction enterprises; the difficulty of auditing comes from the peculiarity of construction industry and complexity of project. Therefore, it is important to strengthen auditing of project settling accounts. This paper starts with such aspects as determining quantity, applying mechanically quota unit price, collecting service fee and calculating material price difference and meanwhile suggests the auditors to take a kind of auditing pattern combining method of emphasis examining with method of overall examining and method of individual examining, which is a valid way to carry out auditing of project settling accounts in construction enterprises.

关键词： Construction enterprises Project settling accounts Auditing Method of emphasis examining

作者: WANG Guangliang

作者单位: School of Management, Harbin Institute of Technology, Harbin, Heilongjiang. 150001

会议类型: 国际会议

会议名称: 2003 International Conference on Construction & Real Estate Management(2003 建设与房地产管理国际会议)

会议地点: 哈尔滨

会议语种:英文

页码: 347-349

在线出版日期: 2003-11-20（万方平台首次上网日期，不代表论文的发表时间）