建設(shè)項(xiàng)目審計(jì)任務(wù)管理

第十章建設(shè)項(xiàng)目審計(jì)主講：張鼎祖主要內(nèi)容建設(shè)工程審計(jì)的目的、作用、任務(wù)建設(shè)工程審計(jì)的對象與范圍建設(shè)工程階段審計(jì)招投標(biāo)審計(jì)學(xué)習(xí)目標(biāo)熟悉建設(shè)工程審計(jì)的概念熟悉建設(shè)工程審計(jì)的任務(wù)了解階段審計(jì)的要點(diǎn)了解招投標(biāo)審計(jì)的要點(diǎn)8劑.景1拘概皆述8誓.北1碎.莖1啞概題念是處獨(dú)論立藏的鉆專根門鞠機(jī)朽構(gòu)取或餅人障員慢根策據(jù)轟授我權(quán)孫或萌委福托言，仿對紫由冊建路設(shè)團(tuán)工寶程比引飽起高的遼一吊系廈列弄投閑資永、奇籌經(jīng)資劣、晨財(cái)脅務(wù)撥收白支粒、與技囑術(shù)勿經(jīng)允濟(jì)膊管悄理纏等女活腦動紐奉以愈及宜建謝設(shè)隱工抗程分有捎關(guān)恐的異主肯體衛(wèi)單關(guān)位欲、虛管害理野部下門奧的憶宏霞觀庭計(jì)撤劃右、六調(diào)瓜控遭措外施國等市進(jìn)麻行彩監(jiān)印督將的界行規(guī)為酬。是剩圍精繞偵建因設(shè)走工聞程刑造雀價悲所非開令展慨的舌一芝種叮專頓業(yè)吹化胞審與計(jì)親。（語1渣）朗建敏設(shè)顛工綠程替審毅計(jì)燃的京目獻(xiàn)的確啦定辦建吳設(shè)肥工客程清的卻各獸項(xiàng)譯經(jīng)齒濟(jì)病活墊動問的合秒法瓜性秋、公棚允優(yōu)性場、合鋪理竹性穗、效傾益因性尚。（露2裹）辛作享用監(jiān)事督左：沉利飛于郵法析律菠法該規(guī)筒的黎實(shí)覺施協(xié)廟調(diào)撫：走促坦進(jìn)貼各綱主功體非協(xié)挎同益配耀合控此制池：子防趣弊接糾腸錯曠，層制技止哭違旁規(guī)促慶進(jìn)錫：蠅投威資膚效漂益仔的穩(wěn)提自高（始3怕）逃建癥設(shè)漆工楊程搶審鮮計(jì)轟的援任速務(wù)現(xiàn)肥階禍段暮，殺我剩國遙建碎設(shè)順項(xiàng)月目遣審忌計(jì)先的械主撕要種任昆務(wù)恒是憂：審確計(jì)匆建命設(shè)策項(xiàng)姑目喉的音預(yù)框算喉執(zhí)種行佛和必決秤算存是趟否培真轉(zhuǎn)實(shí)嚼合封規(guī)石，籮建芬設(shè)朗項(xiàng)賺目劃管茶理喪是母否揀合蜘法鮮，怨項(xiàng)農(nóng)目帥投題資歐效職益謀是添否捎合層理固可戰(zhàn)行愈；通越過讓對醬審叢計(jì)翅資若料漆的尖分怒析倉，辛提香出選宏國觀啞管范理方方賠面悟的抖建致議透。（謊4炕）逗對私象義與咳范丟圍對碰象圈：被判審拋計(jì)頭單掠位其口所休從舒事借的昆各旗項(xiàng)脆財(cái)范務(wù)黑收嶺支鈴及僑技主術(shù)穗經(jīng)阻濟(jì)蠻活飄動斤。范蟻圍思：為曠建飾設(shè)宰工馳程糠所活涉浙及猶到慚的渾領(lǐng)柄域狗的派內(nèi)率容弄，包款括武建粒設(shè)語活多動羞、哈外肝部勢環(huán)洞境準(zhǔn)、翠建望成煙后楚的鍵經(jīng)錢濟(jì)犧效維益握評縱估違。（展5化）辯建晨設(shè)名項(xiàng)急目壘審驚計(jì)構(gòu)的肅分槳類按轉(zhuǎn)審覆計(jì)吳階觀段燦：前虎期暈準(zhǔn)冒備償階坡段原審駕計(jì)溜、設(shè)句計(jì)抗概虎算旁審員計(jì)陡、施攜工火圖遭預(yù)白算雄審準(zhǔn)計(jì)登、竣擴(kuò)工舊決旦算幣審褲計(jì)按成審箏計(jì)良環(huán)談節(jié)妖：招燙投眾標(biāo)辱審蚊計(jì)合滲同梅審詢計(jì)按踐審倦計(jì)旅的她內(nèi)惱容建井設(shè)呼項(xiàng)黑目孝計(jì)爽劃哄審撈計(jì)建喉設(shè)沃項(xiàng)黎目恥招啞投屆標(biāo)嚴(yán)審蕩計(jì)建村設(shè)槽項(xiàng)墨目女造枯價朋審拌計(jì)建粗設(shè)警項(xiàng)眼目貢財(cái)丈務(wù)女收驢支足審幼計(jì)建贊設(shè)霞項(xiàng)件目找投同資桐效牧益摩審樹計(jì)建顆設(shè)孔項(xiàng)坊目現(xiàn)管嬸理載審賓計(jì)8襲.臂1易.植2恢建岔設(shè)想項(xiàng)框目閑審勉計(jì)繁的千依痛據(jù)法節(jié)規(guī)害依低據(jù)竊：《谷審擔(dān)計(jì)茫法蹲》竟、鉛《浙建吳設(shè)享項(xiàng)嚇目蒼審濱計(jì)下處戀理鼠暫晴行困規(guī)遭定讓》凡等制離度追依裹據(jù)肥：如幅會惕計(jì)熔制煮度嚷、旬施貫工傲驗(yàn)鈔收饑規(guī)齊范紙、律概坊預(yù)圈算來定昏額藏、足取糞費(fèi)洽標(biāo)孩準(zhǔn)罰、族技秒術(shù)明經(jīng)屈濟(jì)減標(biāo)煉準(zhǔn)倉等資古料堂依冊據(jù)設(shè)凈計(jì)由圖懶紙定、顛預(yù)遍算背書矮、撲合蹄同川、覽會隊(duì)計(jì)薯憑講證夠、栽帳鬼薄8法.僑1交.勸2豆建氣設(shè)廳項(xiàng)去目荷審薄計(jì)賣的穗方乖法全尊面隙審嗎計(jì)工謎程削量廚的版計(jì)扎算定茅額性子乓目亡的疊套末用取輛費(fèi)哀標(biāo)紫準(zhǔn)竹的孔選畝用各著項(xiàng)貢財(cái)繳務(wù)步收燭支抽嗽樣險(xiǎn)審騾計(jì)挑怖選品主備要請的熔造登價陰高惕的開分柄項(xiàng)榴分異部方工準(zhǔn)程挑掏選戰(zhàn)易運(yùn)錯智的秘部初位篩段選瓜審隔計(jì)巨：利架用欣一岡定根的物指爺標(biāo)塑進(jìn)早行全篩慚選8濕.皮2功建僑設(shè)呀工秧程貢階燥段拘審叉計(jì)前貫期坦準(zhǔn)釘備縮慧階波段建嘆造匹實(shí)崖施殘階考段竣也工時交耐付毀投鵝產(chǎn)訴運(yùn)稼營今階撇段8咬.獨(dú)2肚.品1志前呼期班準(zhǔn)凳備淘階狡段垮的亮審答計(jì)審索查纏土湖地燃征欣用突、筋拆蓋遷掠安轉(zhuǎn)置卸情燦況重工點(diǎn)故是崇土勁地骨用緣瑞途鉗、澡審股批劍手振續(xù)不、念審層批胡程襖序?qū)徰榕蚬茏蚶肀⒔M恩織星與頃規(guī)脫章枕制暴度審閣查喇資高金韻來謝源豆與稱到繞位超情闊況審摘查圓初問步虛設(shè)士計(jì)婆：資幻玉質(zhì)禍、沿成盡果審解查紫開痕工也條膀件脂：圖足紙審掏查曲選劍擇雪施陜工紹單估位訊的慌方犧式忙與辭程贊序箏：招時投范標(biāo)8晝.無2齊.厘2芳投結(jié)資掉估慕算豈的習(xí)審飲計(jì)略8隔.情2兵.母3絨設(shè)劇計(jì)粥概餓算統(tǒng)的因?qū)忞`計(jì)設(shè)選計(jì)滅概群算趟編嚴(yán)制弓依拔據(jù)臉的偷審息計(jì)合隨法愿性楚：中編疫制蹄依灘據(jù)助應(yīng)孩經(jīng)明國驕家漲或好授盡權(quán)博機(jī)康關(guān)旱批六準(zhǔn)時潮效態(tài)性嗎：月定輩額盛、浩指私標(biāo)東、奪價摧格麥、永取豎費(fèi)拜均礦應(yīng)依執(zhí)祥行字現(xiàn)宣行笛規(guī)癢定賭或童新音規(guī)深定適押用前性從：溫適僚用蓮范紫圍翅，刊如犬行戒業(yè)評、艷地靜區(qū)設(shè)肢計(jì)孕概摔算潔內(nèi)量容攝的尚審資計(jì)建非設(shè)漢規(guī)愧模冬、湖建州設(shè)涂標(biāo)翅準(zhǔn)右是報(bào)否題符挽合果批衣準(zhǔn)量的井文耕件編冤制票方六法橡、苦計(jì)肆價習(xí)依均據(jù)殲和分程耳序使是萄否指合為規(guī)工痕程鈴量赤是杯否尤正槍確材糾料基用絨量稀是過否施正殃確缸、倘材哥料零價句格傭是充否呈符腹合戒當(dāng)拐地課水膝平設(shè)瓣備葬的謊規(guī)顛格跑、厲數(shù)擱量示和微配面置設(shè)遞計(jì)棒概銅算惡審抓計(jì)你的閣方害法對愚比彼分丸析份法與剛立憂項(xiàng)書批咱文陪對纖比工治程證量啦與病設(shè)期計(jì)沫圖虛紙隸對燙比各壁項(xiàng)覺取味費(fèi)漢與肌規(guī)東定談標(biāo)獎準(zhǔn)懂對篩比單奧價遞與頸統(tǒng)雅一閉市問場倍信著息添對盤比查崇詢曲核己實(shí)眼法對確關(guān)戀鍵期設(shè)四備救、蹄重封要橫裝格置饞等銀較屯大運(yùn)投申資聯(lián)亭合刃會崇審?fù)┓ǚ纸忸^習(xí)審篇查燈、洪聯(lián)遼合急會獸審8萄.刊2沫.舒4延施明工嶼圖丸預(yù)斥算碼的償審妨計(jì)施謎工細(xì)圖陵預(yù)狡算盤編觀制瞎依結(jié)據(jù)帖的侄審密計(jì)合購法完性泳、渾時炸效湊性卵、板適嘉用乏性審親計(jì)能的欣重溝點(diǎn)他內(nèi)蘭容工功程曾量丙計(jì)違算頸：付如榆土闖方昆工利程預(yù)序算雙單蘆價松套歲用乎：憐名蟲稱頸、浴單沫位螞、倦規(guī)婚格逗、饒內(nèi)寫容設(shè)偽備需、霧材史料糠預(yù)燭算受價失格吩取臨定貪是嫩否叨正務(wù)確零（脅重搏點(diǎn)發(fā)）各爪項(xiàng)潛費(fèi)訊用閉標(biāo)事準(zhǔn)價是雁否洲符棗合愛現(xiàn)境行般規(guī)哨定施乓工掙圖染預(yù)邀算福審豬計(jì)閘的邪內(nèi)嗚容(券1登)魔審戲計(jì)陪工潤程賄量對大伶型私項(xiàng)歷目，權(quán)宜辟采爛用抽左查唇審死計(jì)的捧方慢法詢，翁重郊點(diǎn)呼審析計(jì)慢量轟大磨價肌高豪的田工畏程腔部舟位鞠。房覆屋宰建封筑安工璃程濫：燙鋼計(jì)筋宣混乘凝跳土沒結(jié)咐構(gòu)融、擺隱趣蔽意工埋程更、農(nóng)墻抱體昂工珠程惜、粥高男級忙裝駕飾伙等道證路僑工叉程乓：榨路靜面淋面鞏層張、皮墊聰層潑及附土廉方沾工幫程衰。對小地型針項(xiàng)倍目，迫應(yīng)喬詳李細(xì)據(jù)審炊計(jì)咬，豬核戴實(shí)氏工抽程金量工抵程辭量誤審才計(jì)互的閃主承要敞內(nèi)膠容：機(jī)項(xiàng)質(zhì)目面劃莫分購是矩否憤正載確哄；膽工暑程注量主計(jì)侵算揀是叔否蛋正窯確疑（燥規(guī)東則找、幟數(shù)柏量梢）哄。審山計(jì)辭預(yù)腹算校項(xiàng)訊目煙劃燭分計(jì)（揚(yáng)立優(yōu)項(xiàng)若）立守項(xiàng)維，逗又朵稱獵項(xiàng)待目乘劃駱分座，企是悠指教確謙定吵計(jì)種算聾工乘程垮量育的壺項(xiàng)秩目盲順顫序相和錘項(xiàng)磚目暈內(nèi)婦容侄。蹤蝶直宇接伙依粉據(jù)共是磚工災(zāi)程洲圖螺紙曬和莫定號額坊。審懇計(jì)姜時爐，襲按苗照絹定冤額互規(guī)裳定誤的賢順昨序之和悶工掃程喜范菊圍姑確弄定脅原瘋施警工尾圖格預(yù)榜算宮和和竣渾工惕圖手紙?jiān)手性斔彩緞俚膶?xiàng)難目頸類蜻型獅是光否蠻正嶺確盟、裳分陣項(xiàng)新工梨程別是宿否祥重聰復(fù)竿。審惱計(jì)絨工疏程練量嬸的篇計(jì)論算齒情陽況是察工芝程攔量倒審水計(jì)胃的姓核殿心瞧。實(shí)泄質(zhì)將是旺根玩據(jù)逗圖除紙爸和疼工播程殘量線計(jì)塞算附規(guī)毒則歐要乒求愚審超計(jì)腹各竭分然部纖分詳項(xiàng)緣瑞工忽程柔的串工挎程速量親計(jì)湯算漂是練否納正遭確寧。土犧方炒工蘿程叔量阿的犬審立計(jì)丹要古點(diǎn)離：肆挖拔土第方億式閉、助挖鋒土鳳的案措魄施移、潔計(jì)墨算卻過址程駕?；车A(chǔ)夾工盟程鼓量失的快審嗓計(jì)遣要圓點(diǎn)危：換基閣礎(chǔ)田的夕類機(jī)型風(fēng)、深分磨界述位拐置司、暈計(jì)活算翁過熔程停。墻困體蔑工制程嚷：稀墻喚體支長蜜度董及刑扣陜除困部桂分需。梁賽柱罪：曲類儉型斥、疤柱和高鐮、素梁挖長樓全板率和堪樓敗地消面糠：星長半寬到和資類幣型突。樓借梯販：升樓柄梯旁井鍬的落寬哭度胳、誓算棟面扣積掠、榆平插臺胃梁蘿和戒斜啊梁(誤2俊)將審氣計(jì)謎定遙額謠的族套傭用首獎先患審而計(jì)復(fù)定顯額罷的束選偵用倚是身否猜正埋確乳；其谷次焦審億計(jì)霸定抬額息的郊使侄用匠過太程方是趟否幫有收誤陪。如寇：定擊額滿編賤號乎對遍應(yīng)特項(xiàng)典目電的猾內(nèi)倉容住是省否南與超設(shè)女計(jì)鳳要養(yǎng)求新的君項(xiàng)遮目懼內(nèi)赤容利完洪全抹一羊致麻，定宵額跨基玻價教的膽換育算溉是淹否朽正杯確發(fā)，換姨算雷條嫂件樣是但否疫具鉆備(跟3匪)快審尤計(jì)腸各彩項(xiàng)矛費(fèi)授用審測計(jì)欣直粘接件費(fèi)腎。如役果富工荷程墓量當(dāng)正溫確避，遞定大額詳套園用斧正輛確至，冠直底接積費(fèi)塔應(yīng)基該妻是許正既確雷的榜。講所撇以溉，傻審振計(jì)延直據(jù)接宋費(fèi)辜的襯重王點(diǎn)中是救審鼠計(jì)鏟工報(bào)程屋量腳和竟定著額記套乓用追。審偉計(jì)盈其搶他逗費(fèi)掩用其御重碎點(diǎn)凈是然取寄費(fèi)愧率尿和煎取簽費(fèi)箏基巷數(shù)案的膽確埋定步是礦否牌正酷確鞏，流是蝦否那符憲合衛(wèi)項(xiàng)疲目悼的網(wǎng)類骨別錄要謠求閘，拋是并否惡與宴現(xiàn)呼行巴文焦件至規(guī)傘定搬相悅一英致搜。施夾工嘩圖爪預(yù)并算完審國計(jì)土的顯方縫法全伸面壤審敲查下法康，便逐很項(xiàng)路審粥查鉛法乖：過由程妥與界重旦編西施勻工擱圖棵預(yù)湯算昂相尚同對鞠比窯審旨查絕法紫：個已疊建屈類造似侍工洪程篩凳選欣審東查析法位：利喜用港單度位而面摩積眠工談程禿量籃、甲造張價勾、品用畜工故、夜用絡(luò)鋼吐量莫等僻基分本濃值午（肚猶府如般篩碧孔寨）珍來隸篩盾選但各爺個倒分起部點(diǎn)分低項(xiàng)碰工排程羨，系沒擴(kuò)有處篩私下稻去暫的矩是蟲不挨在俯基豆本襯值驗(yàn)范穴圍精內(nèi)豆的遇，員應(yīng)商詳?shù)V查基。重考點(diǎn)鈴審?fù)虏楸斗ɑ停汗みf程誰量憲大浩、平造嚼價灰高投、并結(jié)層構(gòu)危復(fù)安雜藥的他分巷部莖分床項(xiàng)購工雕程滑；各摧項(xiàng)精取峰費(fèi)隊(duì)標(biāo)敗準(zhǔn)8驕.珍2翼.辱5徒竣揮工童決資算嗽的熄審死計(jì)竣正工峽決確算辰審眉計(jì)鍬的叛依小據(jù)施擠工放合古同竣境工狐驗(yàn)綠收伏報(bào)夸告施愿工攏圖肉及音設(shè)席計(jì)墳變勸更帽或候竣四工停圖圖藍(lán)紙謠會同審賴紀(jì)過要現(xiàn)曲場右簽怕證批樣準(zhǔn)瓣的哭施亦工恩圖半預(yù)鐮算牙及羽有蝴關(guān)畏定抖額烈、階費(fèi)響用采調(diào)也整材旨料俗、曠設(shè)浩備頌及諒其編他奧費(fèi)星用互的臺調(diào)伙整練文幻玉件竣腳工紙決序算嶺審冷計(jì)絹的逃內(nèi)孝容審膽計(jì)堡竣座工殿決夸算貧編最制更依補(bǔ)據(jù)審繩計(jì)隱項(xiàng)霸目蝴建枝設(shè)促及境概明算辨執(zhí)備行汽情抖況審觸計(jì)藍(lán)交詳付昆使族用愚財(cái)嗎產(chǎn)奪和限在厚建鹿工命程審迫計(jì)襖尾框留店工邁程審員計(jì)資結(jié)荷余硬資叨金審油計(jì)功竣扎工仙決丹算榴報(bào)遷表進(jìn)宵行牲經(jīng)驚濟(jì)王效什益例評凍價8焦.苗3甩招浴投屋標(biāo)累審功計(jì)8戴.敏3摟.濱1算招貴投置標(biāo)合的奪概辦念招請標(biāo)瞞：是際指馳招兇標(biāo)姓人合在次發(fā)諒包竊建疑設(shè)觀項(xiàng)獨(dú)目霧前昨，餃公是開災(zāi)招勿標(biāo)判或數(shù)邀榮請章投丸標(biāo)賄人激，聚根佛據(jù)帝招促標(biāo)耽人疑的姥意巧圖砍和駝要粘求令提霞出遠(yuǎn)標(biāo)券價悟，活擇越日僅當(dāng)碧場閑開扛標(biāo)講，趙以撇便譯從偉中塊擇義優(yōu)呈選釀定牢中黨標(biāo)未人怨的