场平工程看似工艺简单,但是其隐蔽性高、不易复测,结算中弄虚作假、高估冒算的现象比较普遍,审计人员应予以重视。本文阐述了场平工程结算审计中应注意的重点,并通过实际案例对如何突破和解决这些重点环节的问题进行了分析和总结。 Field-level project seems simple process, but its high concealment, not easy to retest, settlement fraud, overestimate the risk of more common, auditors should pay attention. This article elaborates the key points that should be paid attention to in the settlement audit of field flat works and analyzes and summarizes the problems of how to break through and solve these key links through actual cases.