1. From a narrow point of view, the content of the price audit includes purchase price audit, sales price audit, cost price audit, cost audit and investment price audit
The object of the purchase price audit is the enterprise due to the production, construction, technological reform, maintenance, scientific research, management. Labor protection and other needs and purchased a variety of items, including raw and auxiliary materials. Outsourcing outsourcing parts, machinery and equipment, means of transport, office supplies, labor protection supplies, fire protection, sanitation supplies, medicine and medical supplies, etc., in addition to labor wages, interest on funds and related quotas, control systems, etc.; the object of the sale price audit is mainly a variety of finished products, including enterprises for sale of various raw and auxiliary materials, machinery and equipment, real estate, intangible assets, various types of scrap, various price differentials, Discounts and related quotas, control systems. The object of cost price audit mainly includes all kinds of production materials, manufacturing costs, auxiliary production costs. The objects of cost price audit mainly include all kinds of production materials, manufacturing costs, auxiliary production costs, waste products, stoppage losses, period costs, and related consumption quotas and control systems. The objects of investment price audit include stocks, bonds. Futures, real estate, the enterprise as a whole and construction investment projects. The cost audit includes the audit of the concept and budget beforehand, the audit of the construction process in the middle of the audit and the final account audit afterward.
2. In a broad sense, the price audit includes human resources, information resources and a variety of tangible and intangible assets or liabilities that can be circulated
Price audits are multi-content, wide-ranging, policy and technical are relatively strong, so it is necessary to effectively strengthen the leadership, adjusting and enriching the audit force, the establishment of the necessary rules and regulations, strict price standards, and follow the prescribed procedures. Continuously improve the audit techniques. Methods and means, in particular, to deal with the internal and external relations of price audits, in the audit of the internal, to correctly deal with the price audit and financial audit, economic responsibility audit, the relationship between the audit of the project budget, differentiation of different situations, clear audit authority, the implementation of hierarchical audit; in the audit of the external, to correctly deal with the price audit and the price management, material quality control management, a clear division of labor; each responsible for their own responsibilities to prevent the audit from overstepping the bounds of their responsibilities, to prevent the audit from being overstepped, and to prevent the audit from being overstepped. Prevent overstepping the bounds of the audit risk, to adhere to the principle of objectivity and fairness, the principle of unity of quality and price, the principle of fixed-point procurement and minimize intermediate links, bulk materials. The principle of open bidding for large equipment and engineering projects. Analysis, judgment, review and verification of the price of materials must be based on objective facts, seeking truth from facts, scientific and fair, without subjective assumptions and distortion of facts, in order to ensure the authority of the audit. In the price audit to apply the relevant legal provisions, but more is the application of the many non-legal qualitative basis, such as sales price audit of the minimum sales price quota, cost price audit of a variety of plans, budgetary indicators and consumption quotas, purchase price audit of a variety of market fair price information, and so on. At present, the price audit should seize the main contradictions and key issues, from the purchase and sale of an in and out of the two main aspects of the audit, from easy to difficult, key breakthroughs, and gradually promote.