浅谈基建及维修工程的竣工结算审计

Discussion of the Completed Final Estimate Audit of Infrastructure and Maintenance Engineering

随着高校的建设和发展,基建及维修项目日渐增多,投资越来越大。分析了从提高审计人员素质,运用现代化的手段,合理分析合同及签证,把握审核重点,实行全过程跟踪审计等方面着手,提高结算审核效率和质量,从而以有限的资金高质量、短周期、低造价完成项目,取得良好的经济效益和社会效益。

With the construction and development of universities,infrastructure and maintenance engineering and investment have increased.This paper discusses how to enhance the quality of auditors,use modern means,analysis contract,control key points,so that to improve auditing efficiency and quality,gain fine economic and social benefits.