What are the auditing methods of project cost?

(1) Project inductive auditing method. This method is suitable for multi-storey houses. There are many buildings in the residential area, and the structural forms and architectural styles are divided into several categories, and each category has several similar houses. Firstly, determine the overall audit scheme, classify the projects with different structural forms, different architectural styles and different basements, select representative projects as the main audit objects, eliminate the special circumstances of their building numbers, and put them into system audit. The specific approach is:

(1) On the basis of the overall audit plan, select the building number of the audited object and calculate the engineering quantity.

(2) Go deep into the construction site to investigate and verify the production quotas of new materials and new processes, that is, the basic data of unilateral labor, materials and machinery.

(3) For the materials used in this project, conduct in-depth market investigation and find out the reserve price, so as to provide basic data for compiling supplementary accounting material prices.

(4) According to the principle of budget quota, the relevant occurrence quota is compiled according to the field measurement data.

⑤ Prepare the project budget representing the building number and determine its unified price standard. On this basis, the construction area of each project is calculated according to different structural forms, and the proportion of typical building numbers is calculated and substituted into the unified price standard.

(2) Comprehensive audit method. This method is actually the auditor's re-compilation of the construction drawing budget. Firstly, comprehensively calculate the engineering quantity according to the construction drawing. Then, I will compare the engineering quantity calculated by myself with the engineering quantity of the audited object. At the same time, verify the unit price of the audited object item by item according to the quota or unit valuation table.

(3) Key audit method. This method is similar to the comprehensive audit method, and the difference from the comprehensive audit method is only the different audit scope. According to the construction drawing, this method focuses on selective calculation of some sub-projects with high value or large investment ratio.