论文部分内容阅读
第七讲合营企业年度会计报表审计(中) (八)在建工程的审计在建工程是指企业自建固定资产尚未完工的项目,包括房屋建筑工程和设备安装工程等.在对在建工程审计前,首先应了解和掌握工程是由企业自行承建,还是出包给外单位承建;对出包工程应审查和掌握承包合同的有关规定,着重应掌握工程承包方式、工程价款金额及支付时间、材料供应方式和计算办法等.其次,应了解和掌握建筑工程的资金来源及其董事会关于建造过程中的有关规定事项.在掌握以上资料的基础上,
Session 7 Audit of Annual Accounting Statements of Joint Ventures (Part 2) (VIII) Audit of Construction in Progress Construction in progress refers to projects where the company’s self-built fixed assets have not yet been completed, including housing construction and equipment installation projects. Before the audit, it is first necessary to understand and grasp whether the project is contracted by the company itself or contracted out by the foreign unit; the relevant provisions of the contract should be reviewed and mastered for the project outlining the project, focusing on the project contracting method, project price, and payment time. , materials supply methods and calculation methods, etc. Secondly, we should understand and master the sources of funding for construction projects and the relevant regulations of the board of directors regarding the construction process. Based on the above information,