Two. Article 20 of the Regulations for the Implementation of the Audit Law: "The * * * investment construction projects mentioned in Article 22 of the Audit Law mainly include: (1) all financial funds such as budgetary investment funds, special construction funds, and funds raised by * * borrowing debts; 2) Not using all financial funds, and financial funds account for more than 50% or less than 50% of the total investment of the project, but * * * has actual control over the construction and operation of the project.
Audit institutions shall, in accordance with the law, supervise the implementation of the general budget or budgetary estimate, the implementation of the annual budget and the annual final accounts, the settlement of individual projects and the final accounts of project completion of the construction projects specified in the preceding paragraph; When auditing the construction projects specified in the preceding paragraph, the authenticity and legality of the construction project funds obtained by the directly related design, construction and supply units may be investigated. "
Non-* * funded or non-state-owned engineering construction projects are not audited by audit institutions, and do not belong to the audit scope of audit institutions, but can be audited by social intermediary institutions with engineering cost audit qualifications.
Question 2: Which projects must be audited? The so-called project audit refers to auditing the economic activities and management of a single project from winning the bid, organizing construction to completion and delivery, and evaluating its final performance. Including internal control system, financial revenue and expenditure, economic benefits and economic responsibilities, is a comprehensive high-level audit. Due to the characteristics of long construction period, many work sites and long management span, project audit is generally divided into three stages: pre-audit, mid-term audit and final audit. The characteristics of each construction stage are different, and the audit content is also focused.
First, the preliminary audit of the project
Pre-audit of engineering projects is mainly to audit the internal control system of pre-project preparation and construction management. Find the contradictions and weak links in management as soon as possible, nip in the bud, and lay a solid foundation for the follow-up project construction.
1. 1. Review the project contract: whether the project contract has been signed, whether both parties to the contract have legal person qualification and corresponding performance ability, and whether the contents are compliant and complete; Whether the division of rights and responsibilities is clear. If there are subcontracted projects, the project subcontract should also be reviewed.
2. Review the preparations for the project construction: whether the construction organization design is advanced, whether the configuration of on-site construction team and mechanical equipment can meet the needs, and whether the setting, staffing and personnel quality of the headquarters can meet the management requirements, so as to be lean, efficient and reasonable in structure.
3. Project budget preparation audit: whether the cost budget, expense budget and capital budget of the project have been prepared, whether the preparation basis is sufficient, whether the content is complete and whether the budget quota is reasonable.
4. Review on the establishment of internal control system: whether a series of management systems such as project budget management, contract management, salary management, cost management, equipment and materials management, safety and quality management, financial management and subcontracting project management have been established, and whether each system is perfect and strict.
Second, the project construction process audit
The project construction process audit or interim audit mainly focuses on cost-effectiveness. Through the supervision of the project, we can find and correct the problems existing in construction management, plug the loopholes in time, reduce the cost and improve the efficiency.
1. project cost management review: through the review of five major cost elements, such as labor cost, material cost, machinery use fee, other direct cost and indirect cost, find out the weak links and put forward countermeasures and suggestions.
(1) Labor cost audit: check whether the statistical data of working hours are true and accurate, whether the labor cost is calculated according to the labor quota, whether the salary bonus is linked to the benefit and labor productivity, whether there are various excuses to increase the salary bonus, and whether other expenses are classified as labor costs in violation of regulations, thus increasing the labor cost overrun.
(2) Material cost review: Material cost is the main component of project cost. Controlling material expenditure will effectively control costs. Review whether materials and material consumption are controlled and distributed according to the quota, whether the difference between actual material consumption and budget quota is reasonable, whether the procedures for material procurement, management and consumption are complete, whether there is any loss and waste, whether the remaining materials are counted, and whether the material difference and turnover materials are shared according to regulations.
(3) Review of machinery usage fee: whether the statistics of machine-team are complete and true, whether the machinery is fully used, whether the machinery cost is wasted due to operational errors, and whether the cost allocation is accurate and reasonable.
(4) Review direct expenses and indirect expenses: review whether the expenditures of direct expenses and indirect expenses are strictly controlled, whether there is any phenomenon of arbitrarily expanding the scope of expenditures, raising expenditure standards, and listing expenses in disorder, and whether the amortization of expenses is reasonable.
2. Review of safety, quality and construction period: review whether the construction progress is carried out as planned, whether the safety and quality management of the project is relaxed because of paying attention to the progress, and whether the illegal operation leads to safety and quality accidents and economic losses.
3. Internal control system review: review whether the internal control system is implemented, whether the management is out of control in a mere formality, whether the subcontracted projects are effectively managed, whether there is a phenomenon of outsourcing only or outsourcing escrow, and whether there is rework and slowdown caused by poor management, which affects the construction period and efficiency.
4. Audit of project settlement and accounting: whether the project price income and expenditure are true, whether the project settlement is in compliance with the regulations, whether the work inspection and valuation are timely, whether the procedures are complete, whether there is any arrears in project payment, and whether the cost accounting is in compliance with the accounting system.
Third, the end of the project audit
Final accounts audit mainly focuses on economic responsibility audit. Audit the construction period, quality, safety, benefit and the safety and integrity of state-owned assets of the project to manage the project leader. & gt
Question 3: Which projects need to be audited * * * The principle of engineering audit is "whoever invests will audit", so all investment projects should be audited.
Question 4: What is the significance of engineering construction audit? Engineering construction audit is to verify the whole process of construction, obtain evidence through certain methods, and judge whether the construction project complies with relevant laws and regulations.
It includes three stages: budget, settlement and final accounts, which can be verified separately. It is called the audit of budget, settlement and final accounts of capital construction projects in the documents of the Ministry of Finance.
For reference.
Question 5: What the project auditor needs to do mainly depends on the purpose and scope of your audit. If it is an internal audit of the project, whether the main audit project involves favoritism, Jerry-building, contract execution, project quality, project cost and so on. It doesn't matter whether you have a certificate or not. The key is to have experience and know which problems are easy to go wrong. Generally speaking, a person can't do it basically, and needs the cooperation of engineers or construction units.
If you want to do this job, you must at least understand the national audit system, as well as the management system and audit requirements of enterprises! The rest is the relevant professional knowledge.
Question 6: How to do the project audit? What are the requirements? Want details? Engineering audit means that professional auditors exercise their independent audit authority, check whether the management of all infrastructure links in engineering construction is legal, the authenticity of engineering cost and the implementation of relevant regulations, and correct irregularities in engineering management through inspection. The audit must be objective and fair, with clear facts and sufficient basis. At the same time, we should pay attention to the comprehensive analysis of the shortcomings existing in the actual project construction, and put forward practical audit suggestions or opinions from the perspective of management, so as to strengthen and improve the management of various functional departments in all aspects of project construction and truly improve the economic benefits of project investment.
There are many links in engineering construction, involving a wide range, so there are often behaviors such as irregular bidding process, inadequate management of engineering construction site, and high project settlement fees. The management of engineering construction is similar to the management of enterprises, and the quality of management is finally reflected in the determination of engineering cost. If the construction unit does not pay attention to the verification of the project cost, it will often lead to the loss of a large number of project funds. Auditors determined the cost objectively, fairly and reasonably, and reduced the irregular pricing in project settlement, which not only safeguarded the interests of the construction unit, but also reduced the cost of the construction unit, played an important role in strengthening and standardizing project management and controlling project investment, and achieved great results. Therefore, it is very necessary to audit the final accounts of the project completion. In recent years, all units have actively carried out the audit of final accounts of investment projects and achieved great economic benefits. At the same time, auditors have accumulated experience in their work, which has greatly improved the quality and effect of final accounts audit.
Engineering audit procedure 1. Pretrial preparation.
Auditor organization. According to the existing audit organization, many units are equipped with few full-time project auditors. Moreover, most projects are reported for trial and settlement by surprise at the end of the year, which leads to concentrated workload and serious shortage of project audit strength. In this way, either the audit task cannot be completed within the promised time limit, or in order to catch up with the time, the audit quality may decline and the audit risk may increase. On the other hand, due to the different work experience and professional expertise of each project auditor, it is very beneficial to carry out joint audit and other audit forms according to the different audit contents.
Issue a settlement audit notice. The audit notice issued includes the materials to be submitted and its audit implementation plan. The auditor will inform the auditee of the required information in advance, and the auditee will make preparations to avoid increasing the on-site audit time due to information reasons. The submitted project audit data shall include: project initiation plan, budgetary estimate and review opinions, contract documents such as project design, construction, supervision, equipment procurement, construction organization design, design change notice, concealed project acceptance record, on-site visa, complete project completion drawing, project settlement data (including engineering quantity calculation), accounting vouchers, account books, statements and other engineering technical and economic documents related to the project. After a preliminary understanding of the audit content and actual situation, make an audit operation plan, write an audit implementation plan, arrange the division of labor, pay attention to clarifying the audit focus, tasks and responsibilities, and put forward time schedule requirements.
Second, the audit stage.
First of all, auditors should adhere to principles and be serious in the audit process, and the audited content should be based on full, reasonable and accurate basis. Different projects should be treated differently according to the specific conditions of the project and be flexible. In the process of final accounts audit, they should follow the principle of "comprehensive audit, highlighting the key points", carefully compare the final accounts, distinguish the key points, and seriously investigate and verify some doubtful issues until they are clear, and if necessary, they can go deep into the scene. The audit of project completion accounts covers a wide range, including the source and use of funds, as well as all aspects of project bidding and material procurement. Therefore, auditors should take the principle of ensuring quality and high efficiency. & gt
Question 7: What should be audited in project financial audit? 5 points, 1, capital transactions with a company.
2. Purchase price, quantity and quality of materials supplied by Party A.
3. Rationality of the upfront cost of the project
4. If the project cost is audited, the settlement value should also be audited, including design changes, concealed works, quantities and quotas.
Materials to be provided: account books, accounting vouchers, purchase contracts, construction contracts, drawings, design changes, concealed engineering acceptance sheets, final accounts, qualification of construction units, project completion acceptance reports, etc.
Question 8: What should be paid attention to in the construction project audit? Please refer to this article: 1, with complete information. Including construction contract, original budget, design drawings and minutes of joint review, design changes, construction visas, completion drawings, other expenses incurred in construction, qualification certificate and charging standard of the construction unit, topography and engineering geology of the construction site, etc. 2. The key is to look at the picture. After getting the engineering construction drawing, firstly, according to the contents of the minutes of the blue prints.the design, make a comprehensive revision of the drawings, so as to avoid a lot of repetitive work caused by changes in the drawings. After that, I began to browse the drawings in an all-round way, first to understand the basic situation of the project, such as the number of floors, structural form, building area and so on. And then to understand the materials and practices of the project, such as: whether the foundation is concrete or brick or stone, whether it is strip or independent; Whether the wall is brick or block; Whether the ground is cement mortar or floor tile; Whether there is a ceiling; Whether the external wall is brick or dry-bonded stone; Are the doors and windows made of wood, aluminum alloy and plastic? Finally, read the "three major drawings" of the building in detail, focusing on the following issues: (1) the height difference between the inside and outside of the building, so as to use these data when calculating the quantities of foundation, excavation and filling, plastering of external walls, etc. Whether the corresponding engineering contents of the high-rise wall, floor and ceiling of the building change with different floors, so as to be treated separately when calculating the engineering quantity; Setting of building components, such as balconies, awnings, steps, etc. , in order to prevent the second reading and double omission. 3, caliber must be consistent. Check whether the engineering details listed in the construction drawing are consistent with the corresponding engineering details in the budget quota. For example, a hospital complex building project, according to the design requirements, the whole site is excavated and filled on a large scale according to the vertical layout, and compacted layer by layer with a roller. After calculating the earthwork shoveled by 13600m3 scraper, the budget staff also calculated the engineering quantity of 34000m3 leveling site. The auditor calculates the amount of work for leveling the site according to the area at the bottom of the building. If the earthwork has been excavated and filled according to the vertical arrangement, the engineering quantity of leveling site will not be calculated. This calculation rule of building engineering quantity reduces the engineering quantity of leveling site. 4, reasonable arrangement of engineering quantity calculation order. According to years of audit experience, reasonable arrangement of engineering quantity calculation order can get twice the result with half the effort. For example, if the wall quantity is calculated immediately after the foundation quantity calculation is completed, there is no data on the area of doors and windows on the wall and the volume of concrete members embedded in the wall. These data are usually added temporarily. This method is very passive and error-prone. When calculating doors, windows and concrete members, the calculation needs to be repeated. If the previous deduction is wrong, it needs to be adjusted. Therefore, if we calculate the quantities of doors, windows, holes and concrete divisions after the completion of the basic quantities calculation, it will be successful once, which is convenient and accurate. The principle of arranging the calculation order of partial quantities is convenient calculation. 5. The measurement units must be consistent. Attention should be paid to whether the unit of measurement of the engineering details listed in the construction drawing is consistent with the unit of measurement of the corresponding engineering details in the budget quota. For example, some units of measurement in the budget quota of equipment installation project use "Taiwan" and some use "group"; "100m" is used for some engineering details of pipeline installation project, and "100m" is used for some engineering details. This should be clearly distinguished and can't be mistaken. 6, quota Buddhism for review. The quota subtitle selected in the project budget is consistent with the characteristics of each subproject of the project. The phenomenon of applying high or low base price quota subheadings to similar quantities occurs from time to time. It is necessary to examine whether the substitution is reasonable and whether there are high-level, wrong-level and repeated-level phenomena. And the list goes on. Therefore, when applying for quota subtitle audit, we should pay attention to the work involved, pay attention to the preparation of each chapter, be familiar with the boundaries of applying for quota subtitle, and be fair and reasonable. 7, material price and price difference audit. In the project budget and final accounts, material cost is the most active dynamic factor in the project cost, accounting for more than 76% of the project cost. Therefore, it is very important to strengthen the dynamic management of material prices and implement the dynamic final accounts of material prices. The market price of materials must be consistent with the local market at that time. It is necessary to pay attention to whether the budget price of materials market published by local quota stations has included installation fees, management fees and other expenses, and whether the quantity, specifications and models of infrastructure materials are determined according to the drawings. However, the price of materials will fluctuate frequently with the market competition and the change of supply and demand. The budget price of materials market published by local quota stations should be "flexible" and strive to publish market price information every two months; At the same time, release market price and material variety information, and strive to be complete to meet various needs. Due to the influence of construction period and construction conditions, the project budget and final accounts are mostly settled and adjusted afterwards. If the settlement price is ... >>
Question 9: What are the requirements for engineering audit? 5 points for engineering audit requirements are mainly:
1. Implementation of the project budget;
2. Financial information such as source of funds, expenditure and balance of the project;
3. The implementation of the project contract period and the control of the contract quality level;
4. Delivery and use of assets;
5. Whether the audited entity has unplanned construction projects, whether to expand the investment scale and improve the construction standards by itself;
6. Whether the expenses are legal and whether there is confusion between production cost and construction cost;
7. Whether the assets delivered for use meet the requirements, and whether there are cases of false completion, false accounts payable or transfer of capital construction funds;
8. Whether the amount and balance of capital construction funds over the years are true and accurate, whether the residual value of equipment and materials that should be recovered and 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 regulations;
9. Whether the scrapped project has been approved by the competent department;
10. Whether the completion and production time meets the requirements;
1 1. Reserved project funds and construction conditions for decoration works;
12. Other matters that need to be reviewed.
Question 10: What materials should be submitted for the final accounts audit of the project? 1. Information about infrastructure projects.
Project approval construction documents
Engineering project employment supervision contract and other related documents.
Relevant documents of project quality acceptance
Budget data and bidding documents
Construction contracts and agreements
Project completion drawing
Material cost information
Charge information
Completion settlement and final accounts data
Two. Accounting statements submitted for review
Summary table of construction projects
Financial final accounts of capital construction project completion
Summary of assets delivered for construction projects
List of assets delivered for construction projects
Table of Project Budget Implementation (Pre-calculation)
Deferred investment schedule
Instructions for preparation of final accounts for completion
Three. Audit information
accounting document
accounting/account book
bank statement
Business tax return
Main supply and marketing contract
Bank loan contract
Physical custody account
Equipment management account
Fixed assets management account
Four. Supporting information
Articles of association of the employer
The capital verification data of the employer enterprise
Internal management system
Minutes of Important Meetings Articles of Association of the Employer
The capital verification data of the employer enterprise
Internal management system
Minutes of important meetings
Schematic diagram of mechanism setting
Notes on major issues and related materials at the closing date of statements.
State-owned assets property right registration form
Legal person business license
tax registration certificate
Certificate of land use right
Land use right transfer contract and related materials
Statement of accounting policies adopted
Cash inventory table (latest date after the completion of the project)
Bank reconciliation statement
List of fixed assets
National audit conclusion
Audit report of intermediary institutions
Project cost audit report
statement
Schematic diagram of mechanism setting
Notes on major issues and related materials at the closing date of statements.
State-owned assets property right registration form
Legal person business license
tax registration certificate
Certificate of land use right
Land use right transfer contract and related materials
Statement of accounting policies adopted
Cash inventory table (latest date after the completion of the project)
Bank reconciliation statement
List of fixed assets
National audit conclusion
Audit report of intermediary institutions
Project cost audit report
statement