跟踪审计实施方案

红峰水库【函】002进场交底 2017 年 3 月 6 日 （签收及回馈）业主： PMC 项目管理单位：监理：承包人： 遵义市汇川区红峰水库工程遵义市汇川区红峰水库工程 跟踪审计跟踪审计 实施方案实施方案 XXXXXXXXXXXXXXXXXXXXXXXXXX 公司公司 XXXXXXXXXXXX 年年 XXXX 月月 XXXX 日日 遵义市汇川区麻沟水库灌溉工程管理局： 我公司系贵州鲁班工程造价咨询有限公司，企业资质为造价咨询甲级。我公司经过近几 年的稳步、快速发展，在遵义市各区县承接了大量的民用基建、公共基础建设项目的跟踪审 计和竣工结算审计等咨询服务工作，专业涵盖房屋建筑工程、市政工程、公路工程、水利工 程、园林工程等，积累了丰富的咨询经验，逐步形成了一套具有自身特色的造价咨询管理模 式，尤其是在工程造价跟踪审计中，逐步摸索出了一套行之有效的跟踪审计质量管理办法和 成熟的跟踪审计操作程序，受到了委托方的一致好评。 在习水县环北大道（二标段）道路工程，习水县华润大道 A、C 段道路工程，遵义市长 大（长沙路、大连路连接口）立交工程、贵州航天职业技术学院新校区建设项目一标段、遵 义公园提升改造项目、习水县第八中学建设项目、习水县政务中心建设项目、习水县华润大 道 A 段棚户区改造项目等工程的跟踪审计咨询服务中， 都充分体现了我公司的较高业务水平 和质量。 我公司有幸得到遵义市汇川区红峰水库的跟踪审计委托任务，我公司将恪守职业道德、 严守执业纪律，充分发挥我公司技术力量的优势，建立完善的工程造价控制方案。实施技术 与经济相结合的控制手段，把工程造价控制渗透到工程建设的每一个环节，切实体现跟踪审 计对项目建设投资控制的重大意义，特制定本实施方案。 1 目目录录 第一章、跟踪审计依据 ································································································· 1 第一章、跟踪审计依据 ································································································· 1 一、相关法律、法规 ······························································································ 1 第二章、跟踪审计的宗旨及程序 ····················································································· 2 一、跟踪审计的宗旨 ······························································································ 2 二、跟踪审计的流程 ······························································································ 2 第三章、跟踪审计工作内容 ··························································································· 5 一、现场跟踪的准备阶段 ························································································ 5 二、施工合同审核与管理 ························································································ 6 三、设计变更的审核与管理 ····················································································· 7 四、洽商签证的审核与管理 ····················································································· 8 五、工程量签证的审核与管理 ·················································································10 六、材料价格签证的审核与管理 ·············································································· 11 七、综合单价签证的审核与管理 ··············································································12 八、隐蔽工程审核与管理 ·······················································································13 九、进度款的审核与管理 ·······················································································13 十、索赔费用的审核与管理 ····················································································14 十一、主要隐蔽工程验收管理 ·················································································17 第四章、跟踪审计操作要点 ··························································································17 第五章、跟踪审计重点及难点分析 ·················································································19 一、审计重点分析 ································································································19 二、审计难点及应对措施 ······································································