浅析建设工程竣工结算审计及风险控制

Study on Closing Audit and Risk Management of Completion of Construction Project

工程竣工结算审计是工程造价控制的最后一关,若不能严格把关,将会造成不可挽回的损失,审核时,应具备很高的专业知识、保持良好的职业道德与自身信誉。在此基础上保证"量"与"价"的准确合理,做好工程结算的审计工作,去虚求实,使结算工作良性循环。论文在分析建设工程竣工结算审计重要性的基础上,提出了加强建设工程竣工结算审计及风险控制的具体措施。

Project completion settlement audit of engineering cost control is the last pass, if not strictly, will cause ir^parable damage, audit, should have high professional knowledge, good occupation ethics and its credibility. On the basis of this guarantee ＂quantity＂ and ＂price＂ reasonable, do the engineering settlement audit work, to virtual to realistic, to promote a virtuous cycle of settlement. Based on the analysis of the construction project completion settlement audit importance, put forward to strengthen the construction of the project completion settlement audit and risk control measures.