关于工程结算审计的风险与防范

Thoughts on the Risks and Precautions in the Audit of the Project Settling-Accounts

工程结算审计存在着固有风险、控制风险和审计检查风险 ,分清工程属性、完善内部控制制度、提高判断能力、采用科学技术。

In the audit of the project settling-accounts there are intrinsic risks, control risks and audit-examination risks. To take precautions against the above risks the major measure is to distinguish project properties, to perfect the internal control system, to raise the judging ability, to adopt scientific technology, and to strengthen cooperation.