工程签证审计探析

发布时间：2018-06-13 08:06

本文选题：工程签证 + 设计变更签证　；参考：《商业会计》2010年14期

【摘要】：工程签证是指建设单位与承包单位在履行合同过程中发生工程变更、索赔等事件涉及合同价款的调整,按合同协议的约定双方达成一致处理意见的补充协议行为,包括设计变更、现场变更、索赔等形式,是对已订合同的一种弥补或动态调整。各当事人互相书面确认的签证是工程结算增减工程造价的凭据,造价审计人员应深入理解工程签证的原因,识别承包商增加签证的手段,使用合理的审计方法,做好工程签证审计。
[Abstract]:The project visa refers to the supplementary agreement behavior in which the construction unit and the contracting unit change the project in the course of performing the contract, claim for compensation, and so on, involving the adjustment of the contract price and the agreement reached between the two parties to deal with the contract according to the agreement of the contract. Including design changes, site changes, claims, etc., is a kind of compensation or dynamic adjustment to the existing contract. The visa confirmed in writing by the parties concerned is the evidence for the increase or decrease of the project cost. The cost auditor should deeply understand the reasons for the project visa, identify the means by which the contractor can increase the visa, and use a reasonable audit method. Do a good job of project visa audit.
【作者单位】：广东建设职业技术学院;
【分类号】：F284;F239.63

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