Study On The Risk Evaluation And Control Of Project Completed Final Estimate Audit

Completion of the project audit settlement construction project is the key to control investment in fixed assets,with the growing scale of construction projects,construction technical process more complex and increasing uncertainties,the risks they face are also increasingly prominent.But the scholars settlement of audit risk research project completed very little,and in practice the lack of recognition of the completion of the project settlement audit risk,evaluation,control and management of the majority of the audit agency,which works investment activity supervision and control is extremely unfavorable.So how systematically the project completion settlement audit risk identification,evaluation and control to ensure the successful completion of the completion of the settlement of audit work to enhance the effectiveness of project investment funds,which have great significance.First,through the completion settlement audit risk concept engineering,management theoretical framework and assessment methods and other basic theoretical knowledge combing clarify the basic theoretical knowledge of project completion settlement audit risk management for project completion of the project to identify the settlement of audit risk,assessment and control of the foundation.Secondly,the project completion settlement audit subject,object perspective,comprehensively identified the completion of the project settlement audit risk factors,we constructed the project completion settlement audit risk source space,and using influence diagrams intuitive described among the various risk factors effect relationship.Then,based on the project completion settlement audit risk having the characteristics of fuzzy uncertainty,this paper introduces fuzzy thinking,combined with the influence diagram analysis method,the establishment of a project completion settlement audit risk fuzzy influence diagram Risk Assessment Model;on this basis,combined with risk control theory,the completion of the project to build the settlement of audit risk control system,and put forward the project completion settlement audit risk control measures in general.Finally,Wangjiagou Bridge project completion settlement audit cases,the fuzzy influence diagram Risk Assessment Model for the project,and fuzzy influence diagram risk assessment algorithm described in detail to verify the feasibility and applicability of the method.