To do a good job of clearing the audit completed projects is both an important link to strengthen supervision and management of construction projects, safeguarding national economic interests and improving investment efficiency, but also an important way to protect the construction companies from reducing losses so as to achieve the expected profit and enhance competitiveness.With many years of practical work experience, the author highlighted the main points of completion auditing for reference for relevant professionals.%搞好工程项目竣工结算审计,既是加强工程建设的监督管理,维护国家经济利益,提高投资效益的重要环节,也是保障施工企业减少损失,实现预期利润,提高竞争力的重要方法.笔者结合多年的实践工作经验,分析了工程竣工结算审计的基本形式,并着重介绍了结算审计工作的要点.可供相关专业人士参考.
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