工程项目竣工结算审计方法探析

Analysis on the auditing method of completion settlement of engineering projects

加强竣工结算审计能确定投资的合理性和施工成本的真实性,既能实现业主投资上的成本降低,又可以保证承包商利润得到维护,而且这种审计行为涉及的各方面,其中包含复杂的经济关系,因此在审计的过程中可能会产生如资料送审滞后、竣工结算不及时、合同描述缺项等问题。本文将细述建设工程的竣工结算审计工作。

Strengthening the completion settlement audio can deteanine the rationality of the investmeni and the authenticity of the construction casi, which can not only reduca the cast of the ownea' t tnvestment, but also ensure that the contractoa' s profit is maintained. Moreevva, this kind of auditing inyoles all aspects of tie parties, including complee economia relations. Therefore, in the process of auditing, problems such as lags in dati submission ,incomplete settlement of completion, and lack of contraca description may arise. This paper will detaii the completion settlement audit of the construction project.