Abstract:

As far as normal projects are concerned, the cost of materials accounts for about 60%~70% of the total. The control of materials is directly related to the economic efficiency of the project. Therefore, it is of great necessity for construction enterprises to enhance the auditing of the material control. In practice it is found that problems are subject to occur in respect of consumption rate, procurement and storage and in-situ management of materials. The paper expatiates on the method of auditing of material control of construction enterprises, as well as the specific auditing contents in respect of consumption rate, procurement and insitu management of construction materials.