对投资建设项目工程质量审计的若干思考

工程质量审计是投资建设项目审计的一个重要内容,投资建设项目绩效审计和经济责任审计都包含工程质量审计。本文从工程质量内涵入手,提出了工程质量是对投资建设项目的安全、适用、经济、美观等特性的综合要求,工程质量审计法规依据需要进一步完善等。重点介绍了工程质量审计三种重要方法,包括制度审计、实体检测、工程计算,并分析了上述三种审计方法的适用、效果以及难点、缺陷。最后,特别强调了工程质量审计要注意防范审计风险。

Reflections on Building-quality Audit on the Construction Project

The building-quality audit is one of the key contents of construction project audit.The performance audit and the economic accountability audit on construction project might include the building-quality audit.The article starts from the introduction of the connotation of building-quality,then puts forward that the building-quality is the comprehensive requirements on the construction project,such as safety,applicability,affordability and aesthetics,and the regulations of the building-quality audit need to b...