工程造价管理2024,Vol.35Issue(2) :44-49.DOI:10.19730/j.cnki.1008-2166.2024-02-044

工程造价咨询业务中审价、鉴定与审计的异同辨析

Analysis of Differences and Similarities between Evaluation,Appraisal and Audit

吴军 阮国丽
工程造价管理2024,Vol.35Issue(2) :44-49.DOI:10.19730/j.cnki.1008-2166.2024-02-044

工程造价咨询业务中审价、鉴定与审计的异同辨析

Analysis of Differences and Similarities between Evaluation,Appraisal and Audit

吴军 1阮国丽2
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作者信息

  • 1. 安徽中信工程咨询有限责任公司,安徽合肥 230031
  • 2. 上海建纬(合肥)律师事务所,安徽合肥 230001
  • 折叠

摘要

审价、鉴定和审计部门委托审计,三者同属造价咨询企业的传统业务,但彼此又各有不同.由于历史原因,很多造价咨询企业和造价人员在从事审价和鉴定业务时,对业务属性并未真正了解把握,对自身定位也未形成准确清晰的认识,常循惯性将"审计"思维和"审计人"角色代入咨询活动,在对自身造价咨询业务带来风险和不利影响的同时,也不利于行业发展.文章从审价、鉴定与审计三者之间的区别和联系出发,通过对法律性质、咨询目的、咨询人定位和成果文件使用等方面的梳理和辨析,寻找异同点,发现真问题,希望藉此来进一步厘清认识,找准定位,精准执业,从而帮助造价咨询企业在传统业务领域做精做专,继续提供高质量咨询服务.

Abstract

Evaluation,appraisal,and audit are all traditional businesses within the engineering cost consulting industry.Despite their commonalities,they have distinct differences.Due to historical reasons,many engineering cost consulting companies lack a clear understanding of the business attributes during evaluation and appraisal.They often apply"audit"thinking and adopt the role of"auditors"in consulting activities.This not only impacts engineering cost consulting activities but also hinders industry development.The article begins by exploring the differences and connections between appraisal,evaluation,and auditing;it conducts a thorough analysis and differentiation in aspects such as their legal nature,consulting purposes,consultant positioning,and the use of outcome documents.The aim is to identify similarities and differences,uncover significant issues,and through this process,further clarify understanding,determine accurate positioning,and practice with precision.The expectation is that this article will be beneficial to engineering cost consulting enterprises,assisting them in excelling and specializing in traditional business areas,and continuing to provide high-quality consulting services.

关键词

审价/鉴定/审计/异同辨析

Key words

Appraisal/Evaluation/Audit/Similarities and differences analysis

引用本文复制引用

出版年

2024
工程造价管理
中国建设工程造价管理协会 建设部标准定额研究所

工程造价管理

ISSN:1008-2166
参考文献量11
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