The Research For The Completed Final Estimate Audit Of The Constructive Project Items

In recent years, with the flourish development of our country's economic, the basic constructive project items and the items of enterprises'technical reforms have been increased, so the projects'completed final account auditing become more and more important. Because the completed final estimate is an important stage of determining project cost and the bases of preparing completed final account and approving added value of fixed assets, strengthening the audit of the project is an effective and important way to control the project cost reasonably.So aiming at the current background, this paper illustrates some practical methods and techniques of doing a good job of project completed final estimate in different valuation model mainly from the following aspects.First of all, the preparing of completed final estimate, the purpose and emphasis of the completed final estimate audit are introduced. The audit of additional contract price is talked about mainly from such four aspects as design changes, on-site visa which is focused on, technical measures and material substitution. Secondly, It discusses that under the FIDIC condition of contract and under the list mode of quantities how to do well in the methods of construction cost's audit. Then, the great practical value of various completed final estimate auditing skills and ways presented in the second, third, forth and fifth chapter is illustrated with a case, and the importance of improving the overall professional quality of the audit staff is emphasized.Finally, the paper stresses that each project has its own characteristic and is influenced by many factors, even local environment, policy, culture and so on. Therefore, doing well in the project completion settlement audit is a synthesis and complex job. It needs us to study and summary in the practice continuously.