General situation of pre-audit in Qujing City, Yunnan Province: it is stipulated that audit institutions should conduct budget cost audit or bill of quantities audit before bidding for government-invested construction projects; In the process of project construction, when the new cost exceeds 5%, it needs to be re-audited. From 165438+ in 2007 10 to 65438+65438 in February 2008, the city * * * completed 679 pre-audit projects, with the audit stop price of 465438+87 million yuan and the pre-audit price of 3.455 billion yuan, saving 75% after the audit reduction.

Pre-audit refers to the audit conducted by auditors before the financial revenue and expenditure and economic business of the audited entity occur. This kind of audit mainly examines the formulation of the plan, scheme and budget of the unit, the review before the approval of the economic contract, and the review of the business decision and its feasibility study report. Pre-audit can play a preventive role, reduce mistakes, prevent disadvantages, and help to achieve scientific decision-making.