With the expansion of the scale in university capital construction, the infrastructure audit has becoming a high risk project in university audit. It is not only has brought new requirements to the university audit, but also increase the difficulty of audit risk control and management. In this paper, a classified and summary of audit risk in construction projects has been discussed. The specific reasons of audit risk were analyzed in detail inquiry combined with the concrete examples of settlement according to the national laws and regulations, and the practice of the author who has been engaged for many years in the audit practice of engineering construction. This would provide a useful lesson to the university infrastructure audit of completion settlement of risk management.%随着高校基本建设规模的扩大,基建工程审计成为高校审计风险高发项目,这不但给高校审计工作既带来了新要求,也增加了审计风险控制与管理的难度.本文结合笔者多年来从事工程建设审计工作的实践和国家相关法规,对建设项目竣工结算审计风险进行了分类总结,并结合具体实例对结算审计风险形成的具体原因进行了详细分析研究,为高校基建竣工结算审计风险管理提供有益的借鉴.
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