T/XJBX 0090-2025 Active Group standards

T/XJBX 0090-2025 Standard for risk assessment and response of engineering cost audit

Publish Date: 2025-11-10 Implement Date: 2025-12-01 For services related to genuine standard inquiry, procurement, translation, and other related services in China, please Contact Us

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Basic Information

Standard Code: T/XJBX 0090-2025

Standard Type: Group standards

Standard Status: Active

is_force_gb: no

CCS Name: Other petroleum products

ICS Name: The comprehensive construction industry

Publish Date: 2025-11-10

Implement Date: 2025-12-01

Scope

With the continuous increase in the scale and complexity of engineering construction projects, project cost management plays a crucial role in ensuring economic benefits, controlling investment risks, and improving resource utilization efficiency. However, in actual engineering projects, factors such as frequent design changes, complex construction environments, fluctuating material prices, and imperfect contract management pose high risks to project cost audits. Risks that are not adequately identified and controlled may lead to inaccurate audit conclusions, biased investment decisions, and even economic disputes or legal liabilities. Project cost audit risk assessment and response are essential to ensuring objective, accurate, and reliable audit results. By systematically identifying, quantitatively analyzing, and scientifically addressing various risks, auditors can effectively reduce error rates, improve audit quality, and safeguard project investment safety and economic efficiency. Risk assessment not only involves cost accounting for the project itself, but also includes comprehensive analysis of contract terms, design solutions, construction plans, and relevant policies and regulations, placing high demands on auditors' professional competence and data processing capabilities. This document combines domestic and international project cost audit management experience and practical cases to propose a systematic audit risk identification method, evaluation index system, quantitative analysis model, and response measures, aiming to provide highly operational and scientific technical guidance for audit institutions, project management units, and relevant regulatory authorities. Through standardized risk assessment and response processes, it can achieve normative management of the entire project cost audit process, ensure audit work is open, transparent, and traceable, and provide reliable basis for project investment decisions and cost management.