Combining with self work experience,the paper explores the settlement audit for the construction agencies,and illustrates the main points and precautions for the settlement audit for the construction agencies from the quality of the audit personnel and the basic datas,so as to direct the practice and to achieve maximum interests for the enterprises.%结合自身工作经验,对施工单位结算审计工作进行了探讨,从审计人员的自身素质和基础资料两方面入手,阐述了施工单位结算审计工作重点及应注意事项,以指导实践,为企业争取最大利润。
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