Combining with the status of construction stages of colleges including the inaccurate audit position and irregular procedure,the paper illustrates the main strategies for the auditing in the construction stage from the auditing aims,content,procedures and professional staff,so as to improve the auditing standards of the construction stage.%结合高校建设工程施工阶段过程审计定位不准和程序不规范的现状，从审计目标、内容、程序、专业人员等方面，阐述了施工阶段过程审计的主要策略，从而提高施工阶段过程审计水平。
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