对建筑工程进行的审计,很多是低效的,这是因为在审计工作中,体制不健全、责任不明确,竣工结算存在问题,审计人员的认知不到位,审计管理有缺失。审计漏洞对招投标、施工等诸多方面都形成了直接影响,提高审计水平势在必行,可以从健全审计制度、提高审计人员素质、丰富审计内容三个方面入手。 Audit of construction projects, many of them inefficient, this is because in the audit work, the system is not perfect, the responsibility is not clear, the completion of settlement problems, auditors not fully aware of the lack of audit management. The audit loopholes have a direct impact on bidding, construction and many other aspects. It is imperative to improve the level of auditing, which can be achieved through three aspects: perfecting the auditing system, improving the quality of auditors and enriching the auditing content.