建设工程结算审计风险研究

Research on Construction Project Settlement Audit Risk

审计费用的罚则,不能完全约束施工方的高估冒算冲动,同时对委托方来说,审计方的执业水平及职业道德风险的防范是保证审计质量的根本。

The penalties for audit fees cannot fully constrain the constructor’s overestimation impulses. At the same time, for the client,the auditor’s practice level and professional ethics risk prevention are fundamental to ensure audit quality.