Research On The Quality Of Project Completion Settlement Audit

In recent years,social cost consulting enterprises have participated in the engineering project completion settlement audit and gradually become the main body of project completion settlement audit.However,in completion settlement audit,due to the uneven values,knowledge,skills and experience of the auditors,the auditing standards and quantity control procedures cannot be effectively implemented and the auditing methods are not used properly,so that the audit results cannot objectively and truly reflect the actual engineering results,resulting in a great impact on the quality of the audit.Due to the low quality of the audit,on the one hand,the cost construction enterprises cannot accurately evaluate the construction project cost management,so the audit conclusion is not convincing,on the other hand,it limits the development of the cost consulting enterprises.Based on the above problems,this paper studies the quality influencing factors in engineering project completion settlement audit from the perspective of cost consulting enterprises and by the actual cases that the author participated,a large number of relevant data and literature and the combination of qualitative analysis and quantitative analysis,the main work completed is as follows:(1)Summarizing the related audit theory,especially the concept and connotation of project settlement audit quality,which lays a theoretical foundation for the paper writing.(2)Sorting out the key content and procedure of engineering project completion settlement audit by the actual cases that the author participated and a large number of relevant data and literature,finding that there are some typical problems in engineering project completion settlement audit by cost consulting enterprises,and summarizing the quality factors.(3)Obtaining the first-level index and the second-level index of the factors affecting the cost consulting enterprises to complete the engineering project completion settlement audit by questionnaire survey,and analyzing and sorting them by fuzzy comprehensive evaluation method.(4)In view of the above analysis and the four major factors,establishing the completion settlement audit management system for the cost consulting enterprises,and indicating the specific methods for the domestic cost consulting enterprises to successfully complete the completion settlement audit in the future,which has important reference significance.