谈工程审计对工程竣工结算的监管与制衡

Discussion on the supervision and counterbalance of project completion to project settlement audit

结合具体工程实例,针对工程竣工结算审计中常见的违规事项进行了分析,着重阐述了工程竣工结算审计中的多种方法及手段,并提出合理性建议,以期提高审计工作的质量和效率,从而对工程结算中出现的弊端实施有效监督。

Combining with specific project example, this paper made analysis according to common violations in project completion settlement audit, emphatically elaborated a variety of methods and means in project completion settlement audit, and put forward reasonable suggestions, in order to improve the quality and efficiency of audit work, so as to implement effective supervision to engineering settlement.