1. Project fabrication cost audit is special.

2. The transformed administration cost audit achievement, impels the system innovation.

3. Project cost audit is link of key of project cost pilot.

4. Overhead cost audit and cost management are long existing and very difficult problems.

5. Be on guard risk of project cost audit is the foundation that does work of audit of good project cost, its sense is quite great.

6. Project cost audit is an important part of project cost, and the necessary means to control project cost[ ], this paper discusses problems in project cost audit and proposes approaches to solve them.

7. This paper analyzes the problems faced by the current engineering cost audit, and probes into the measures for avoiding the risk of construction cost audit.

8. The author also suggests that the hospital should carry out cost audit, regulate audit of section offices, and probe into ownership reform, and so on.

9. The application of the bill account system brings the engineering cost audit a new train of thought. The principle and method of engineering cost audit changed greatly.

10. The paper concludes some usual audit methods of government investment project cost audit, analyses the main characteristics, scope of application, using effect, merits and demerits.