3.2 違反定額(e)規定,高(gao)套定額(e),多(duo)計工(gong)程直接(jie)費

　　①違反定(ding)(ding)(ding)(ding)額(e)(e)(e)規(gui)(gui)定(ding)(ding)(ding)(ding),同一類(lei)分項(xiang)工(gong)(gong)(gong)程(cheng)(cheng)高套定(ding)(ding)(ding)(ding)額(e)(e)(e);②定(ding)(ding)(ding)(ding)額(e)(e)(e)中(zhong)包括的(de)(de)工(gong)(gong)(gong)作(zuo)內容、工(gong)(gong)(gong)程(cheng)(cheng)量(liang)分開計算(suan)(suan),套用兩個定(ding)(ding)(ding)(ding)額(e)(e)(e)單(dan)價(jia)(jia)(jia);③結構相似(si)而定(ding)(ding)(ding)(ding)額(e)(e)(e)分別定(ding)(ding)(ding)(ding)價(jia)(jia)(jia),則就高不就低,高套定(ding)(ding)(ding)(ding)額(e)(e)(e)單(dan)價(jia)(jia)(jia);④不同規(gui)(gui)格的(de)(de)分項(xiang)工(gong)(gong)(gong)程(cheng)(cheng),工(gong)(gong)(gong)程(cheng)(cheng)量(liang)混合計算(suan)(suan),造(zao)成(cheng)高套定(ding)(ding)(ding)(ding)額(e)(e)(e);⑤自行提(ti)高定(ding)(ding)(ding)(ding)額(e)(e)(e)單(dan)價(jia)(jia)(jia)強(qiang)調材料規(gui)(gui)格與定(ding)(ding)(ding)(ding)額(e)(e)(e)不同;⑥建設單(dan)位提(ti)供的(de)(de)水電費用在結算(suan)(suan)中(zhong)不扣除;⑦定(ding)(ding)(ding)(ding)額(e)(e)(e)允許換(huan)算(suan)(suan)的(de)(de)分項(xiang)工(gong)(gong)(gong)程(cheng)(cheng),任意提(ti)高材料消(xiao)耗量(liang),造(zao)成(cheng)換(huan)算(suan)(suan)定(ding)(ding)(ding)(ding)額(e)(e)(e)不合規(gui)(gui)定(ding)(ding)(ding)(ding);⑧多算(suan)(suan)鋼筋(jin)(jin)調整量(liang),加大鋼筋(jin)(jin)砼的(de)(de)含鋼量(liang)。

　　3.3 違反取費(fei)規定和(he)標(biao)準,亂計(ji)取費(fei)

　　①違反規定,隨意(yi)套(tao)用(yong)取(qu)費基數多取(qu)費用(yong);②材料(liao)(liao)差價(jia)(jia)不實事求是計(ji)算;③不允許(xu)計(ji)算直接費的材料(liao)(liao)價(jia)(jia)格也計(ji)算在內,加大取(qu)費基數提高工程(cheng)造價(jia)(jia);④同一(yi)項工程(cheng)不同專業不能(neng)按其中一(yi)個專業同時(shi)取(qu)費。

　　4、建設工程結算審計的方法

　　4.1分組計算審查法

　　分(fen)組(zu)(zu)計算(suan)審(shen)查法是把(ba)(ba)預結算(suan)中(zhong)的(de)(de)(de)項目(mu)劃(hua)分(fen)為若干(gan)組(zu)(zu)，并把(ba)(ba)相連且有一定內在聯(lian)系的(de)(de)(de)項目(mu)編為一組(zu)(zu)，審(shen)查或(huo)計算(suan)同一組(zu)(zu)中(zhong)某個分(fen)項工(gong)(gong)程量(liang)，利用工(gong)(gong)程量(liang)間具有相同或(huo)相似計算(suan)基礎(chu)(chu)(chu)的(de)(de)(de)關系，判斷(duan)同組(zu)(zu)中(zhong)其他幾個分(fen)項工(gong)(gong)程量(liang)計算(suan)的(de)(de)(de)準(zhun)確(que)程度(du)(du)的(de)(de)(de)方法。如：（1）地(di)(di)槽挖(wa)土(tu)(tu)(tu)、基礎(chu)(chu)(chu)砌(qi)體(ti)(ti)(ti)、基礎(chu)(chu)(chu)墊層(ceng)(ceng)(ceng)(ceng)(ceng)、槽坑回填土(tu)(tu)(tu)、運(yun)土(tu)(tu)(tu)。（2）底(di)層(ceng)(ceng)(ceng)(ceng)(ceng)建(jian)筑(zhu)面(mian)(mian)(mian)(mian)積(ji)、地(di)(di)面(mian)(mian)(mian)(mian)面(mian)(mian)(mian)(mian)層(ceng)(ceng)(ceng)(ceng)(ceng)、地(di)(di)面(mian)(mian)(mian)(mian)墊層(ceng)(ceng)(ceng)(ceng)(ceng)、樓(lou)面(mian)(mian)(mian)(mian)面(mian)(mian)(mian)(mian)層(ceng)(ceng)(ceng)(ceng)(ceng)、樓(lou)面(mian)(mian)(mian)(mian)找平(ping)(ping)層(ceng)(ceng)(ceng)(ceng)(ceng)、樓(lou)板體(ti)(ti)(ti)積(ji)、大棚(peng)抹(mo)(mo)灰(hui)、大棚(peng)刷漿、屋面(mian)(mian)(mian)(mian)層(ceng)(ceng)(ceng)(ceng)(ceng)。（3）內墻外(wai)(wai)(wai)(wai)(wai)抹(mo)(mo)灰(hui)、外(wai)(wai)(wai)(wai)(wai)墻內抹(mo)(mo)灰(hui)、外(wai)(wai)(wai)(wai)(wai)墻內面(mian)(mian)(mian)(mian)刷漿、外(wai)(wai)(wai)(wai)(wai)墻上的(de)(de)(de)門(men)窗(chuang)和圈過梁、外(wai)(wai)(wai)(wai)(wai)墻砌(qi)體(ti)(ti)(ti)。在第（1）組(zu)(zu)中(zhong)，先將挖(wa)地(di)(di)槽土(tu)(tu)(tu)方、基礎(chu)(chu)(chu)砌(qi)體(ti)(ti)(ti)體(ti)(ti)(ti)積(ji)（ 室外(wai)(wai)(wai)(wai)(wai)地(di)(di)坪以(yi)(yi)下(xia)部分(fen)）、基礎(chu)(chu)(chu)墊層(ceng)(ceng)(ceng)(ceng)(ceng)計算(suan)出(chu)來，而(er)槽坑回填土(tu)(tu)(tu)、外(wai)(wai)(wai)(wai)(wai)運(yun)的(de)(de)(de)體(ti)(ti)(ti)積(ji)按以(yi)(yi)下(xia)確(que)定：回填土(tu)(tu)(tu)量(liang)＝挖(wa)土(tu)(tu)(tu)量(liang)－（室外(wai)(wai)(wai)(wai)(wai)標高以(yi)(yi)下(xia)的(de)(de)(de)基礎(chu)(chu)(chu)體(ti)(ti)(ti)積(ji)＋墊層(ceng)(ceng)(ceng)(ceng)(ceng)體(ti)(ti)(ti)積(ji)）余土(tu)(tu)(tu)外(wai)(wai)(wai)(wai)(wai)運(yun)量(liang)＝基礎(chu)(chu)(chu)砌(qi)體(ti)(ti)(ti)＋墊層(ceng)(ceng)(ceng)(ceng)(ceng)體(ti)(ti)(ti)積(ji)在第（2）組(zu)(zu)中(zhong)， 先把(ba)(ba)底(di)層(ceng)(ceng)(ceng)(ceng)(ceng)建(jian)筑(zhu)面(mian)(mian)(mian)(mian)積(ji)、樓(lou)（地(di)(di)）面(mian)(mian)(mian)(mian)面(mian)(mian)(mian)(mian)積(ji)計算(suan)出(chu)來。而(er)樓(lou)面(mian)(mian)(mian)(mian)找平(ping)(ping)層(ceng)(ceng)(ceng)(ceng)(ceng)、頂棚(peng)抹(mo)(mo)灰(hui)、刷白的(de)(de)(de)工(gong)(gong)程量(liang)與樓(lou)（地(di)(di)）面(mian)(mian)(mian)(mian)面(mian)(mian)(mian)(mian)積(ji)相同；墊層(ceng)(ceng)(ceng)(ceng)(ceng)工(gong)(gong)程量(liang)等于地(di)(di)面(mian)(mian)(mian)(mian)面(mian)(mian)(mian)(mian)積(ji)乘(cheng)墊層(ceng)(ceng)(ceng)(ceng)(ceng)厚(hou)度(du)(du)，空心樓(lou)板工(gong)(gong)程量(liang)由樓(lou)面(mian)(mian)(mian)(mian)工(gong)(gong)程量(liang)乘(cheng)樓(lou)板的(de)(de)(de)折算(suan)厚(hou)度(du)(du)；底(di)層(ceng)(ceng)(ceng)(ceng)(ceng)建(jian)設面(mian)(mian)(mian)(mian)積(ji)加(jia)挑檐面(mian)(mian)(mian)(mian)積(ji)，乘(cheng)坡度(du)(du)系數（平(ping)(ping)層(ceng)(ceng)(ceng)(ceng)(ceng)面(mian)(mian)(mian)(mian)不乘(cheng)）就是屋面(mian)(mian)(mian)(mian)工(gong)(gong)程量(liang)；底(di)層(ceng)(ceng)(ceng)(ceng)(ceng)建(jian)筑(zhu)面(mian)(mian)(mian)(mian)積(ji)乘(cheng)坡度(du)(du)系數（平(ping)(ping)層(ceng)(ceng)(ceng)(ceng)(ceng)面(mian)(mian)(mian)(mian)不乘(cheng)） 再乘(cheng)保溫層(ceng)(ceng)(ceng)(ceng)(ceng)的(de)(de)(de)平(ping)(ping)均厚(hou)度(du)(du)為保溫層(ceng)(ceng)(ceng)(ceng)(ceng)工(gong)(gong)程量(liang)。

　　在第（3）組中，首先把各種厚度(du)的內(nei)外(wai)(wai)墻(qiang)(qiang)(qiang)上的門窗面積和(he)過(guo)梁體(ti)(ti)積分別列表填寫， 再(zai)進(jin)行(xing)工程量(liang)計(ji)(ji)算。先求出內(nei)墻(qiang)(qiang)(qiang)面積，再(zai)減(jian)門窗面積，再(zai)乘(cheng)墻(qiang)(qiang)(qiang)厚減(jian)圈過(guo)梁體(ti)(ti)積等于墻(qiang)(qiang)(qiang)體(ti)(ti)積（ 如果室(shi)內(nei)外(wai)(wai)高差部分與墻(qiang)(qiang)(qiang)體(ti)(ti)材料不同(tong)時，應從墻(qiang)(qiang)(qiang)體(ti)(ti)中扣除(chu)， 另行(xing)計(ji)(ji)算）。外(wai)(wai)墻(qiang)(qiang)(qiang)內(nei)抹灰可用墻(qiang)(qiang)(qiang)體(ti)(ti)乘(cheng)定額(e)系數計(ji)(ji)算， 或用外(wai)(wai)抹灰乘(cheng) 0.9來估(gu)算。

　　4.2對比審查法

　　本方法是用已建成工程的預結算或雖未建成但已審查修正的工程預結算對比審查擬建的類似工程預算的一種方法， 對比審查法一般有以下幾種情況， 應根據工程的不同條件區別對待。