论工程审计.docx

1、论工程审计论工程审计工程类审计业务是一些会计师事务所得以持续经营维系的支柱业务之一，然而其本身具有工作量大、牵扯面广、涉及部门及人员众多的现状，故有必要对其进行分析，与同仁一起探究。工程财务审计与造价审核密不可分，我们可以注意到一些会计师事务所具备工程资质的合伙人也同时成立工程造价咨询公司，便于承揽一些大型工程项目时可以更有效地融合财务审计与造价审核。客观上讲，由于工程造价的动态因素，如工程设计变更、设备和材料价格、工资标准以及费率、利率、汇率的变化，必然会影响到工程造价的变动。这就给承包商高估冒算可乘之机，在各阶段上利用各种动态因素提高工程造价。例如，利用不合理的设计变更，提高工程结算价；利

2、用不合理的隐蔽工程签证或其他工程签证，提高工程结算价；利用各类施工用材料的低价购进或以次充优，高价结算；利用低价中标，有意扩大竣工结算工程量和单价，高价结算；等等。所以，在施工过程中，需由造价审核人员不定期进驻工地对隐蔽工程情况、材料使用情况、设计变更情况等及时办理签证记录，杜绝不负责任的“现场签证”行为；同时，合理确定工程造价，及时筹措资金，支付工程款，降低财务费用，有效地控制成本。鉴于本人并未实质从事造价审核工作，故本文以下内容仅对工程审计中与财务相关的情况予以描述。财务审计主要关注五项内容：1、审查会计信息的质量，重点关注会计信息是否失真，是否有提供虚假的会计信息和会计资料的情况等。2、

3、审查资产、负债的真实性、合法性及增减变化情况。重点关注各项资产是否为其实际拥有，核算、计价、手续是否及时、准确，账实是否相符，有无不良资产、账外或虚列资产，资产减值准备的计提是否正确合规，会计报表反映是否充分恰当，资产负债结构是否合理；债权债务是否真实，形成过程是否合规，有无呆、坏账和问题资金。3、重点审查有无隐瞒、虚增收入、收入体外循环私设“小金库”的问题，有无乱列费用、挤占工程成本、费用挂账、随意分摊费用问题，是否存在随意发放奖金、违规购买商业保险的行为。审查损益的真实性、合法性及增减变化。营业外收支是否真实、合规，是否按照规定足额提取、及时交纳税费，是否存在高消费、奢侈浪费、违控购置等违

4、反国家财经法纪的行为。4、重点审查投资人投资的程序和手续是否完备、投资的形式、计价和比例是否合理合规、投入的资本是否真实到位，投资人是否存在抽资、套资的情况。审核实收资本的账面余额的真实性以及与明细账、原始凭证的一致性，以及实收资本、资本公积的核算是否合规，会计处理是否符合会计准则的要求。5、审查公司对外担保是否符合规定，有无对外担保造成重大损失的问题。财务审计检查的主要对象是报表、账册、凭证、合同、文件；究其实质，则为经济事项的审查。选择的审计程序在很大程度上取决于审计人员的判断，需考虑被审计单位的内部控制，并对其设计是否合理、是否有效执行作出评价。参与工程建设的公司无论业主还是施工方，多数

5、为国有性质，自有资金规模、贷款金额均较大，一般都有较为齐全的内部控制文件。主要有以下七类实质审计程序需要执行：1、检查记录或文件，如检查合同、财务账册资料；2、检查有形资产，如检查工程物资、高速公路建设施工情况；3、观察项目工程实施流程、财务核算流程并作出合理评价；4、询问财务或工程人员关于发现异常的解释；5、函证往来款、银行存款余额；6、重新计算相关工程结算的准确性；7、对资金使用情况进行统计分析。从会计师事务所的角度来说，审计程序也是可以概括成为一个为审计报告铺砖添瓦的过程，报告的最终目的是评价工程管理、资金使用情况，执行的程序则是为报告服务。每当我们打开一个项目工程审计报告的模板，首先映

6、入眼帘的经常是建设业主公司的基本概况、财务状况、工程立项、招投标、概预算情况，各标段预算执行情况、资金来源及占用情况，诸如此类，虽为报告的框架主体，但格式大同小异，是一个个数据统计表格累加的反映，并非真正的要点。针对资金运营管理的情况的评价才是重中之重，而不应在一些细枝末节的问题上过多纠结，如某项费用应该计入管理费用还是营业费用、某单位往来账款的账龄是三年还是四年、零碎小额发票是否过期。结合本人以前曾经参与过的业务，一些工程项目重点反映、普遍存在、需要改进的问题大概有这么一些：1、同一经济业务分期支付款项时，部分存在成本归集项目前后不一致的情况；2、部分账务处理与经济业务实质不符；3、部分原始

7、凭证欠完整，缺乏相关人员签名；4、部分会计科目的运用与核算内容不一致；5、项目成本核算的科目设置与概预算口径不一致，对成本控制和成本分析产生不利影响；6、部分单笔现金支付超规定限额、借出备用金未及时扣款、白条抵库；7、资金支付审批不完善，与财务制度有悖；8、工程合同未得以有效执行；9、未针对某专项资金支付设置台账，或虽设立但管理不善；10、工程资金违规挪用，不符合业主与施工方之间签定的资金监管协议；11、工程成本结转并无合法、有效票据；12、虚列成本、费用，无合法票据。人工支出未代扣代缴个人所得税；13、将建设资金以个人名义开立银行账户；14、应该资本化的支出费用化，或者相反；15、长期物资呆

8、滞挂账、未及时处理，结余工程物资未入账，或未纳入管理；16、资产权属转移，未办理过户登记手续的情况；17、成本、费用性支出大量在其他应收、其他应付挂往来账；18、业务招待费在建设单位管理费当中的比例严重不符合有关规定；19、融资过程中资金形成体外循环，不符合资金监管要求的情况；20、业主或建设单位产权性质不明晰；21、工程分包公司无相应资质；22、固定资产、存货等实物资产未能进行至少一年一次定期盘点、固定资产卡片账不完整；23、在建工程达到预定可使用状态未结转固定资产、未提折旧。Discuss about Project AuditThe type of project audit busin

9、ess was one of the supports of some CPA firms for going concern; while it had the characters of quantity business amount, broaden involving range, numerous personal relations itself in current situation, therefore it was necessary to analyze it for probing with colleagues.The finance audit and cost

10、check were interwoven, we may notice that some partners of CPA firms owning project qualifications also set up engineering consultancies so as to merge finance audit and cost check more effectively when accepting some large-scale project items.Impersonally, as the dynamic factors of project cost, su

11、ch as project designing change, the price of equipment and material change, pay rate and fee rate, interest rate, exchange rate change, would influence the project cost undoubtedly. The aforesaid situations provided overstate opportunities for contractors; they could enhance the project cost by util

12、izing the dynamic factors in various stages. For example, they may enhance the project settlement price by using unreasonable design change, hidden project or other project visa; they may settle high accounts by purchasing low-price materials or buying seconds at best quality prices, etc. Therefore,

13、 in the process of construction, cost staffs need to quartered in the construction plant aperiodically to manage the visa records for the hidden project situation, material using situation, design change situation, stop the irresponsible present visa action. In the same time, the project cost should

14、 be confirmed reasonably, the fund should be raised timely to pay for the project expenditure, the financial fee should be reduced, and the cost should be controlled effectively.In view that I had not been engaged in cost check work actually, so the following content could only describe the situatio

15、ns related to finance in project audits.In the finance audit, we should focus on the following five contents:1. The auditors should check the quality of accounting information, pay attention to whether the accounting information lack fidelity, whether there existed the situation that the audited uni

16、t offered false accounting information or documents, etc.2. The auditors should check the facticity, legality of the assets and liabilities and their increase and decrease. The auditors should focus on whether the assets were owned by the unit actually, whether the calculation, price, and procedures

17、 were timely, accurate, whether the paper situation was coincide with the actual, whether there existed extra accounts, false assets, whether the assets impairment preparation withdrawing was compliance, whether the financial statements reflection was adequate and compliance, whether the asset and l

18、iability constitution was reasonable, whether the liabilities were real and the formation process was compliance, whether there existed bad debts and problematic funds.3. The auditors should check emphatically whether there existed concealing or inflating revenue, whether the revenue formed off-pump

19、 circulation or private coffers, whether the fees were located randomly to occupy the project cost, whether the fees were amortized randomly, whether the bonus were granted optionally, whether the business insurance was irregularly purchased. The auditors should also check the facticity, legality of

20、 the profit and loss and their increase and decrease, whether the non-business income and expenditure were real and regular, whether the tax fees were withdrawn adequately and remitted timely, whether there existed illegal actions violating the national financial regulations such as high consumption

21、, extravagance, waste, unnecessary purchasing, etc.4. The auditors should check emphatically whether the procedure and process of investment were complete, whether the form, price and proportion were reasonable and regular, whether the capital inputted was really in place, whether the investors had

22、drawn out or extracted capital. The auditors should check the facticity of the book balance of the paid-in capital and the consistency among the book balance, subsidiary ledger, and the original vouchers, whether the calculation of the paid-in capital, capital reserves were regular, whether the acco

23、unting treatment accorded with the accounting standards.5. The auditors should check whether the guarantee to outside parties was eligible, whether there was great loss caused by irregular guarantee.The examination targets of financial audit were mainly statements, account books, vouchers, contracts

24、, documents; the essence the audit was the check of economic affairs. The chosen audit procedures were decided by the judges of the auditors in great degree. The auditors should consider about the internal control of the audited unit, and assess whether the control designation was reasonable, the im

25、plementation was effective. Regardless of the shareholder of the construction sides, the units took parts in the construction building were mainly state-owned. The size of the equity capital size and the loading fund were large-scale, so the units often possess lean internal control documents.There

26、were mainly seven kinds of substantial audit procedures need to be executed.1. Examine the records or documents, such as contracts, accounts book information.2. Examine the tangible assets, such as the engineer goods, the high-way road construction.3. Observe the subject project implementation proce

27、ss, the financial calculation circulation and make reasonable assessments.4. Inquire the finance or engineer staffs the illustration of the discovered abnormalities.5. Confirm the balance of the open credits and the bank deposit.6. Recalculate the related project settlements to testify whether it wa

28、s accurate.7. Make statistics and analyze to the capital applying situation.In the view of a CPA firm, the audit procedures could also summarized as the process of adding details to the audit reports, the ultimate aim of the report was to evaluate the project management, the capital applying situati

29、on, the executed procedures were in service with the reports. When we opened the code of a subject project audit reports, the first contents reflecting to our eyes were often the basic introduction of the shareholder enterprise, the financial situation, the project approval, and binding, preliminary

30、 budget, the execution situation of the budget of each tender, the capital origination and occupation situation. Though the previous contents constitute the main body of the report, the format was similar in different reports; they were the reflection of the data statistical forms accumulation refle

31、ction, not the real key points of the report. The evaluation to the capital operational management was critical, so the auditors should not be entangled with the minor details, such as some fees should be accounted in sale or administrative fees, the age of some current account was 3 or 4 year, some

32、 fragile invoices were past due or not.Combining with the businesses I had participated, some problems existed commonly, needed to be improved, should be reflected emphatically of the project subjects were as follows: 1. The cost collection of payments by installment to the same economic business was not consistent.2. Some accounting treatments were not in accord with the economic business essence.3. Some original vouchers were not complete, lacking the signs of the related crews.4. Some accounting subjects application was not in consistent with t