The finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government:

In order to further improve the quality of budget, settlement, final accounts, preparation and audit of capital construction projects and give full play to the role of social intermediary institutions in the investment supervision system, according to the Law of People's Republic of China (PRC) on Certified Public Accountants,

And the Notice of the State Council on Rectifying the Order of Accounting Work and Further Improving the Quality of Accounting Work (Guo Fa [1996]).

16) and other regulations, the accounting law is hereby printed and distributed to you, please implement it carefully. The original Rules for Auditing Capital Construction Budget (Final Accounts) (Trial) (Xie Huizi [1996] No.399) shall be abolished at the same time.

the Ministry of Finance

Chapter one? general rule

Rule number one. In order to further improve the quality of the budget, settlement and final accounts of capital construction projects, standardize the audit business of capital construction projects of accounting firms, and meet the needs of the development of socialist market economy, these measures are formulated in accordance with the Law of People's Republic of China (PRC) on Certified Public Accountants and other relevant laws and regulations of the state.

Article 2. The term "audit of budget, settlement and final accounts of capital construction projects" as mentioned in these Measures means that an accounting firm accepts the entrustment to review the budget, settlement and final accounts of capital construction projects and relevant materials, and issues audit opinions.

The term "audited entity" as mentioned in these Measures refers to the project legal person or other entity that is responsible for the budget, settlement and final accounts of capital construction projects and accepts the audit.

The term "auditors" as mentioned in these Measures refers to certified public accountants, cost engineers and other professionals who are engaged in the audit of the budget, settlement and final accounts of capital construction projects in accounting firms.

The term "budget for capital construction projects" as mentioned in these Measures refers to the document for estimating the project price by selecting the corresponding budget quota, budget unit price and relevant charging standards according to the engineering quantity determined in the construction drawing.

The term "settlement of capital construction project" as mentioned in these Measures refers to the settlement of project price according to the project schedule, construction contract and construction supervision, and the completion settlement documents for adjusting the budget price of construction drawing and determining the final settlement price of the project according to the project changes beyond the scope of the construction contract.

The term "final accounts of capital construction projects" as mentioned in these Measures refers to the documents compiled after the completion of a project or a single recommended project to comprehensively reflect the actual cost and construction achievements of the project.

Article 3. Unless there are specific requirements, other capital construction project audit business or other engineering audit business carried out by accounting firms shall be handled with reference to these measures.

Chapter two? Universal principle

Article 4. It is the responsibility of the audited entity to reasonably prepare and fully disclose the budget, settlement and final accounts of capital construction projects and ensure the truthfulness, legality and completeness of the budget, settlement and final accounts and related materials; Accounting firms and auditors have the responsibility to issue audit reports on the budget, settlement and final accounts of capital construction projects in accordance with the requirements of these Measures, and ensure the authenticity and legality of the audit reports.

The authenticity of the audit report means that the audit report should truthfully reflect the audit scope, audit basis, main audit procedures that have been implemented and audit opinions that should be published.

The legality of the audit report means that the preparation and issuance of the audit report must comply with the provisions of the Law of People's Republic of China (PRC) on Certified Public Accountants and these Measures.

Fifth, accounting firms and auditing firms should meet the requirements stipulated by the relevant state departments and obtain corresponding qualifications when undertaking the audit of budget, settlement and final accounts of capital construction projects.

Article 6. The capital construction project budget itself is uncertain, and auditors should not guarantee the realizable degree of the budget results.

Seventh, auditors should audit the settlement and final accounts of capital construction projects after the quality management departments such as project supervision recognized by the state verify the quality of the projects.

Article 8. Auditors shall record the audit process and results of the budget, settlement and final accounts of capital construction projects as working papers and make necessary review.

Chapter three? Audit plan

Ninth, before accepting the entrustment, auditors should know the basic situation of the audited entity and capital construction project, consider their own ability and whether they can maintain independence, and preliminarily evaluate the audit risk to decide whether to accept the entrustment.

Accepting the entrustment, the accounting firm shall negotiate with the client on the purpose and scope of the audit of the budget, settlement and final accounts of the capital construction project, and the responsibilities and obligations of both parties, reach an agreement and sign an audit business agreement.

Article 10 Auditors shall know the following information about the audited capital construction project: (1) the nature, category, scale and construction mode of the project; (two), the availability of relevant information required for the audit; (3) Supply of engineering materials; (4) Settlement of project price; (five), the project budget, settlement and final accounts have been audited and the handling of the audit results; (six), the project site construction conditions; (seven), change the project budget quota, budget unit price, charging standard, etc. During the construction period; (8) Other information that needs to be known.

Eleventh, the scope of the audit of the budget, settlement and final accounts of capital construction projects shall be determined according to the provisions of relevant laws and regulations and the requirements of business agreements.

Twelfth, auditors to carry out the basic construction project budget, settlement and final accounts audit business, should be fully aware of the audited units and access to audit data, based on the development of a reasonable audit plan, and according to the changes in the audit process, make necessary modifications or supplements.

Article 13 When preparing an audit plan, auditors shall obtain the following information on the budget, settlement and final accounts of the audited entity's capital construction projects and the basis for their preparation: (1) Relevant documents such as project approval, construction supervision and quality acceptance; (2), budget information and tender documents; (3) Contracts and agreements; (4), construction drawing or completion drawing (5), engineering quantity calculation: (6), material cost information; (7) Charge information;

(8) payment information; (9) Relevant licenses; (10), construction organization design; (eleven), engineering change visa information; (12), concealed engineering data; (thirteen), the financial information of the final accounts of the project; (fourteen), other relevant information that affects the project cost.

Chapter four? Audit implementation

Fourteenth, auditors in the audit of the basic construction project budget, should focus on the following matters:

(1) Whether the budget of a single project is true and accurate mainly includes, 1. Whether the calculation of engineering quantity conforms to the specified calculation rules and is accurate; 2. Whether the selection of budget quota of sectional works is compliant and appropriate; 3. Whether the project fee is based on the corresponding calculation base and rate standard; 4. Whether the quantity of equipment and materials is consistent with the quota content or design content; 5. Whether the equipment and materials are priced according to the national price or the market price;

6 profit and tax calculation base, profit rate, tax rate is in line with the requirements.

(two), whether the budget project is consistent with the drawings;

(three), a number of individual projects constitute a project, review whether the project includes a single project, the cost content is correct;

(4) Whether the budget is controlled within the estimated range.

Article 15. When auditing the settlement of capital construction projects, auditors shall, on the basis of reviewing the budget review items stipulated in Article 14 of these Measures, focus on the following items that have an impact on the project price: (1) Design changes and on-site visas that occurred during the project implementation; (2) Changes in the prices of engineering materials and equipment; (three), the change of construction economic policy in the process of project implementation; (4) Supplementary contents of the contract.

Article 16 When auditing the final accounts of capital construction projects, auditors shall, on the basis of reviewing the settlement review items stipulated in Article 15 of these Measures, focus on the following items: (1) the implementation of the project budget; (two), the source of project funds, expenditures and balances and other financial conditions; (III) Implementation of the project contract period and control of the contract quality level: (IV) Delivery of assets.

Sixteenth, accounting firms entrusted by the relevant government departments to audit the final accounts of capital construction projects, in addition to focusing on the contents of the sixteenth provisions of these measures, but also should review the following items:

(a), whether the audited entity has unplanned construction projects, whether to expand the scale of investment and improve the construction standards;

(two), whether the expenses are legal, whether there is confusion between production costs and construction costs;

(3) Whether the assets delivered for use meet the requirements, and whether there are false reports of completion, accounts payable or transfer of capital construction funds;

(4), the amount of capital construction funds and the balance of funds over the years are true and accurate, whether the equipment and materials to be recovered and the residual value of the demolition of temporary buildings and original buildings are recovered at a fixed price, and whether the inventory surplus, inventory deficit and sales profit and loss of equipment are handled in time according to relevant regulations;

(5) Whether the scrapped project has been approved by the competent department;

(six), the completion and production time is in line with the provisions of the national plan;

(seven), the source, distribution, payment, retention and use of capital construction income;

(eight), whether there is any concealment, interception or delay in handing over the lump sum balance, completed balance and various income to the financial department;

(nine), reserve project funds and construction projects;

(ten), it is necessary to review other matters.

Article 18 In the process of auditing the settlement and final accounts of capital construction projects, auditors shall, when necessary, conduct on-site investigation and verification on the following projects through the entrusting party and the construction unit: (1) divisional and sub-divisional projects; (2) The actual construction materials deviate from the project settlement; (3) Altering the engineering design; (4) Items that must be measured; (5) Assets delivered for use; (6), the reserved tail project; (7) Other matters that need to be investigated.

Nineteenth, when auditing the settlement and final accounts of capital construction projects, auditors shall obtain corresponding evidence in any of the following circumstances; (a), change the engineering design; (2) Materials and equipment provided by the construction unit; (3) The price of engineering materials or equipment used in the construction is not in conformity with the provisions; (4) Changing construction enterprises with different qualifications; (five), change the nature of the project; (6) raising or lowering the standards; (7) Unplanned projects; (8) Other circumstances in which evidence should be obtained.

Article 20 When auditing the settlement and final accounts of capital construction projects, auditors shall obtain necessary visas under any of the following circumstances: (1) The construction situation is inconsistent with the drawings; (two), the physical quantities are inconsistent with the drawings;

(3), construction materials change; (4) The construction situation is inconsistent with the construction contract.

Article 21 Auditors should pay special attention to the following matters and judge whether unreasonable quotas and charging standards are used in the budget and settlement of capital construction projects: (1) those that have a significant impact on the budget and settlement;

(two), particularly vulnerable to changes in key factors; (3) Sub-projects with high uncertainty;

(four), the budget quota does not include or need to be converted.

Twenty-second, auditors have no responsibility to express their opinions on the quota standards and charging standards of capital construction projects during the audit process.

Twenty-third auditors should usually review the opinions after the audit with the client, the construction unit and the construction unit, and form an audit conclusion according to the review. After the joint hearing, if the entrusting party, the construction unit and the construction unit have no objection to the audit conclusion, the auditors shall sign the Audit Form of Budget and Final Accounts of Capital Construction Project and the Audit Form of Final Accounts of Capital Construction Project for confirmation.

Chapter five? audit report

Article 24 Auditors shall, after implementing the necessary audit procedures, analyze and evaluate the audit conclusions according to the evidence of the nuclear industry, form audit opinions and issue audit reports.

Twenty-fifth, the audit report shall include the following basic contents:

(1) title. The title should be standardized as "Audit Report on Budget of Capital Construction Project", "Audit Report on Settlement of Capital Construction Project" or "Audit Report on Final Accounts of Capital Construction Project";

(2) the addressee. If the trustee fails to audit the business client, the audit report shall indicate the full name of the trustee;

(3) Range segment. The scope part should explain the scope of the audit, the responsibilities and responsibilities of the audited entity, the basis of the audit and the main audit procedures that have been implemented;

(4), opinion paragraph. The opinion paragraph shall clearly state the audit opinion;

(5) Signature and address of accounting firm. The audit report shall be signed and sealed by the auditors and stamped with the official seal of the accounting firm;

(6) Date of report. The date of audit report refers to the date when the auditor completes the on-site audit work, and the date of audit report should not be earlier than the date when the audited entity confirms and signs the budget, settlement and final accounts of the capital construction project;

(7) attachment. The annex to the audit report of capital construction project budget includes the final audit statement of capital construction project budget and the final audit statement of capital construction project settlement.

Twenty-sixth auditors should clearly indicate the names of the budget, settlement and final accounts of the audited capital construction projects, the construction period, the name of the construction unit and the construction unit, and the verification of the project quality within the scope of the audit report.

Twenty-seventh, auditors should explain the basic construction project budget or settlement amount, approved amount, nuclear increase or decrease amount in the opinion part of the basic construction project budget or project settlement audit report.

Article 28. Auditors shall explain the financial situation of the project, such as the source of funds, expenditure, balance or cost overrun, the implementation of budgetary estimate, the settlement of project price, the handling of unfinished projects and unfinished matters, the problems existing in project expenditure, the payment and use of assets, etc.

Twenty-ninth, the auditor and the client, the construction unit, the construction unit in the audit opinion, can not reach an agreement, or when the auditor thinks it is necessary, it should be supplemented in the opinion paragraph.

Thirtieth, auditors in the capital construction project budget audit report, should be attached to the audited "capital construction project budget book".

Auditors shall attach the audited settlement book of capital construction project when issuing the audit report of capital construction project settlement.

When issuing the audit report on the final accounts of capital construction projects, auditors shall attach the audited financial statements on the completion of capital construction projects.

Chapter six? supplementary terms

Article 31 The China Institute of Certified Public Accountants shall be responsible for the interpretation of these Measures.

Thirty-second, these Measures shall come into force as of the date of promulgation.

I hope my answer can help you solve the problem. If you are satisfied, please adopt it as the best answer.

Thank you again for your question. More accounting questions are welcome to be submitted to enterprises in Gao Dun.

Gao Dun wishes you a happy life!