This paper discriminates construction cost examination from audit in character, basis, target, sanction, practitioners, etc, which emphasizes that the function of construction cost examination is fixing a price, the function of audit is surveillance. Subsequently, it discusses how to do well in cost examination, which suggests some measures such as full orientation, whole process tracking examination, inner controlling mechanism and personnel's education, etc.%文章对工程造价审核与审计从性质、依据、标的、约束力、从业人员等方面进行了对比分析，辨析两者差异，强调指出审价的职能是定价管理，审计的职能是监督，两者不能相互混淆。同时，从合理确定工程造价、有效控制项目投资角度，就做好工程审价进行了探讨，提出了全方位审核、全过程跟踪审核、建立内控机制以及加强人员培训等具体建议。
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