本文基于对工程决算审计重要性的分析,就工程决算实践中的审计风险因素进行识别,并探讨不同类型施工合同审计风险现状与问题,最后就工程决算审计风险的回避途径进行研究,望能够引起同行人员的关注与重视,以最大限度的降低工程决算审计风险水平.%Based on the analysis of the importance of project final accounts auditing,this paper identifies the audit risk factors in project accounting practice and discusses the present situation and problems of different types of construction contract audit risks.Finally,approaches to avoid project audit risks are researched.It is hoped that this issue can arouse the concern and attention of related personnel,in order to minimize the level of project audit risk.
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