浅谈工程竣工结算审计

A Brief Discussion on the Audit of Project Completion Settlement

企业内部审计机构开展的工程竣工结算审计有别于政府审计和第三方造价咨询机构所做的工程竣工结算审计。内部结算审计除了通常的复核竣工结算结果的真实性、准确性、合法合规性外,还要通过对结算审核结果的检查揭示企业内部涉及结算审核工作相关的管理制度、流程执行情况,并对出现的问题以审计报告的形式向企业管理层汇报,旨在完善企业内部管理促进企业质量、效益上新台阶。

the audit of the project completion settlement carried out by the internal audit institution of the enterprises is different from the completion settlement audit by the government or third party cost consultation body.In addition to the routine review of the authenticity,accuracy,and legal compliance of the results of the project completion settlement,the internal settlement audit reveales the internal management system,and implementation process concerning settlement verification.Then in the form of an audit report,the internal settlement audit reports to the management of enterprises of the related problems,which aims at improving management,and promoting higher levels of quality and performance of enterprises.