Audit The Cost Of Completion Settlement By Project Alteration And Approval Study On Influence Degree

Completion settlement audit is a very important branch of the whole audit field,especially in the government investment project audit work accounts for a high proportion.Due completion settlement audit is included in the settlement cost audit this part,most of the settlement after completion of audit work can ShenJian cost a certain value of the project cost,save the fiscal investment spending,it is for this reason,the local government for a long time for the settlement cost audit work completion settlement audit is more and more attention,and even some of the local government will invest a small amount of project schedule to the auditing department for auditing.In the settlement cost audit,engineering change and visa are very common part of the cost,is an important part of the final examination and approval of the settlement price,a large part of the cost of reducing the construction cost comes from the project change and visa submitted by the construction unit.Therefore,engineering change and approval have a very important impact on the audit of settlement cost.The research results of this paper mainly include two parts:(1)grey correlation theory is used to establish an evaluation model of grey correlation analysis,and it is analyzed that among the four costs that constitute the most final pricing,including the construction cost within the contract,the adjustable material adjustment cost,the project change and visa fee,and the other fees stipulated in the contract,the project change and visa fee have the greatest impact on the completion settlement cost audit.(2)in view of the engineering change and the influence degree of the visa fees for completion settlement cost audit biggest this conclusion,combined with the engineering change common problem with visa form as well as the country under the new situation of the requirements of the audit work,targeted put forward the auditor in the audit process in which the key content to audit,should adopt what kind of audit way,at the end of the audit should be put forward to all the contractors what aspects of audit recommendations,and indirectly promote the standardization of the construction industry,gradually reduce the cost of engineering change and visa on completion and settlement of influence:The audit focuses on four areas.One is to audit the authenticity of engineering change and visa;Second,audit the legality of engineering change and visa;Third,the effectiveness of auditing engineering change and visa;Fourth,the standard of auditing engineering change and visa fee calculation.There are two ways of auditing: one is to integrate the resources of different audit subjects;Second,the combination of traditional audit and computer audit.The audit proposal includes four stages: first,the audit proposal in the investment decisionmaking stage;Second,the audit suggestion of the survey and design stage;Third,the audit proposal of the bidding stage;Fourth,the audit proposal of the construction stage.The innovation of this paper is to introduce the grey correlation theory into the analysis of the influence degree of project change and visa on the audit of completion settlement cost,which provides a certain theoretical basis for the whole study.Combined with a series of new requirements put forward by the state for completion settlement audit under the current situation and the application requirements of big data audit in recent years,this paper summarizes the key points of project change and visa audit and puts forward reasonable audit methods suitable for the present stage.