摘要
对使用财政资金进行既有民用建筑维修改造的项目,在竣工后接受审计机关的结算、决算审计中难点进行分析,探讨防范对策,降低审计风险。
This paper analyzes the difficulties in the audit of the accounts and final accounts of the existing civil buildings which are being repaired and reconstructed with financial funds after completion,and discusses the preventive measures to reduce the audit risk.
作者
徐铭
XU Ming(Ma'anshan Audit Bureau,Ma'anshan 243000,China)
出处
《工程建设与设计》
2021年第3期249-251,共3页
Construction & Design for Engineering
关键词
竣工结算
竣工财务决算
防范策略
审计风险
completion settlement
completion financial settlement
prevention strategy
audit risk
