1. Comprehensive Audit Method
The comprehensive audit method involves auditing all aspects of a project according to the construction drawings, in conjunction with current quotas, construction organization design, contracting contracts or agreements, and relevant cost calculation regulations and documents. This includes a thorough review of the quantity of work, quota unit prices, and cost calculations. In practice, this method is basically the same as the process for preparing a construction drawing budget. It is often applicable to beginners who are auditing construction drawing budgets; projects with limited investment, such as maintenance projects; projects with relatively simple engineering content (few sub-items), such as fences, road retaining walls, drainage ditches; and when the construction entity audits the contractor's budget. The advantages of this method are that it is comprehensive and meticulous, resulting in high-quality reviews and good outcomes. The disadvantages are that it involves a large workload, takes a long time, and can result in repetitive labor. In cases where the investment scale is large and the audit schedule is tight, this method is not advisable. However, construction entities still frequently use this method to strictly control project costs.