| In recent years,with the flourish development of our country’s economic,the basic constructive project items and the items of enterprises’ technical reforms have been increased,so the projects’ completed final account auditing become more and more important. Because the completed final estimate is an important stage of determining project cost and the bases of preparing completed final account and approving added value of fixed assets,strengthening the audit of the project is an effective and important way to control the project cost reasonably.The content of this paper is the problems that exist in the project completion settlement audit.Method is the combination of empirical analysis and normative analysis, qualitative analysis and quantitative analysis, and building functional modules, in response to the current status of project audit in China.Through studies of Yang zhuanghe refinery project completion settlement of audit,establish mathematical model to analyze the project settlement audit problems and risks, summarized some methods and skills, to strengthen the understanding of the current situation of China’s engineering issues related to the audit.First, the article analyzes the engineering audit of the status quo in China,Introduce theoretical knowledge about our project completion settlement audit. Secondly, it establishs the game model between investment unit and audit unit,and it establishs the game model among principal parts of completion of the audit. On this basis, proposed governance countermeasure of auditing collusion. Analyze the actual case on yangzhuanghe refinery project. Finally, from the point of view of the construction unit, this paper presents reasonable measures to control the risk of audit work. |
