Completion settlement audit is an important part of capital construction project audit, which has the characteristics of strong policy, wide coverage and high technology content. Therefore, we must do a good job in audit implementation, clarify audit content, highlight audit key points, and enhance the pertinence of audit work to effectively ensure audit quality. Keywords engineering; Completion settlement; Audit I. Characteristics of the audit of project completion settlement (I) Strong policy In order to strengthen the management of construction funds and maximize the benefits of limited funds, the state has formulated many systems and regulations on the management and use of construction funds. The correct implementation and application of these laws and regulations is the guarantee of managing and using construction funds well, and it is also an important basis for auditors to conduct completion settlement audit. (2) The audit scope of project settlement is wide, involving not only the whole process of fund movement such as fund use, exchange and intermediate settlement, but also various aspects such as material supply, drawing change, national policy adjustment and price fluctuation. Auditors must seek truth from facts in their work, and investigate, review and identify all aspects of the above links. (three) the high-tech audit of project completion settlement should master the professional knowledge of engineering drawings reading, engineering quantity calculation, comprehensive unit price determination, fees and taxes calculation, engineering technology and other aspects of engineering construction. The correct mastery and application of these knowledge will directly affect the quality of completion settlement audit. Second, do a good job in the implementation of the project completion settlement audit (1) and attach importance to the project environmental monitoring. Before the project audit begins, we should first conduct investigation and study to understand the basic situation of the construction project, including the managers, designers, quality inspectors and construction contractors of the project construction unit, clarify their relationship, and fully analyze the possible impact of environmental factors on the quality of audit services. (2) Optimizing the allocation of audit forces When setting up an audit team, we should strive to: the number of auditors should be commensurate with the size of the audit task and the length of completion time; The structure of auditors should adapt to the audited projects and professional characteristics; The working ability of the audit team leader or presiding judge to control the whole project audit meets the requirements of the project audit. (3) To carry out the first-line investigation responsibility, we should do "five checks" in the actual investigation: First, check whether the completed project is constructed according to the original design drawings, and whether there are unfinished projects and unfinished quantities; The second is to check whether the actual change is consistent with the change of visa, whether the visa is reasonable, and whether there is double calculation with the contents contained in the bill of quantities; The third is to check whether the actual construction and engineering practices conform to the design, and whether there is any phenomenon of cutting corners and low-grade OEM; Fourth, check the change of engineering quantity to see if there is any false report or over-report; The fifth is to check the specifications, quality and grade of the actual building installation materials. (4) Establish and improve the market price investigation mechanism. First, the establishment of construction and installation engineering materials price survey information network, through the Internet and local major operators to establish a price survey network; The second is to audit the material cost account of construction enterprises; The third is to investigate and understand the local market situation of the construction unit; The fourth is to investigate and collect evidence directly from suppliers. Three. Contents of key audit of project completion settlement audit (1) The basis for compiling audit completion settlement mainly includes: project completion report, completion drawing and completion acceptance form; Engineering construction contract or construction agreement; The construction drawing budget or contract price of the project subject to tender; Design disclosure and records of the blue prints.the design; Design change notice and site construction change record; Construction technical measures and technical verification sheet approved by the construction unit visa; Extra-budgetary construction visa or construction record; Quota, material budget price, component and finished product price stipulated in the contract; Relevant regulations newly promulgated by the country or region. When auditing, it is necessary to review whether the compilation basis conforms to the relevant provisions of the state, whether the information is complete, whether the procedures are complete, and whether the handling of remaining problems is in compliance. (2) Auditing the engineering quantity is the main factor that determines the project cost, and verifying the engineering quantity is the key to auditing the project completion settlement. The audit method can be calculated according to the calculation table of completion settlement quantities compiled by the construction unit and compared with the drawing size, and can also be re-compiled according to the drawings for audit. First, focus on auditing sub-projects with a large proportion of investment, such as foundation projects, concrete reinforced concrete projects, steel structures and advanced decoration projects. The second is to focus on auditing projects that are easily confused or have loopholes. For example, the foundation earthwork in the earthwork division is calculated by multiplying the interface area of the foundation detail drawing by the corresponding length in the bill valuation, regardless of slope and working face. Third, we should focus on reviewing items that are easy to repeat. For example, the valves of water meters and sanitary ware have been included in the corresponding projects, and the installation quantities can be calculated without listing the valves. The fourth is to focus on reviewing projects that are easy to repeat calculations. For example, the T-shaped handover calculation of reinforced concrete foundation, repeated calculation of reinforced bars at the joints of beams, plates and columns, etc. For projects without drawings, it is necessary to go deep into the site for verification, and if necessary, on-site measurement and measurement methods can be adopted. (three) to review whether the valuation of partial projects and measures is reasonable, and to review the rationality of the items listed in the settlement. Pay attention to the problems of overestimation, risk calculation and fraud caused by omissions, design changes and project negotiation minutes in the tender with list valuation; Whether the project, work content, project characteristics and calculation unit are consistent with the calculation rules of the list, and whether there is any duplication; Focus on the audit of high-priced, large-scale or confusing sub-projects to ensure accurate project costs. The second is to review the correctness of the comprehensive unit price. Unless otherwise agreed in the contract, if the increase or decrease of engineering quantity caused by design change is within the scope agreed in the contract, it shall be implemented according to the original comprehensive unit price; If there are omissions in the bill of quantities, or new items appear in the bill of quantities due to design changes, or the quantities increased or decreased due to design changes are beyond the scope agreed in the contract, the corresponding comprehensive unit price shall be proposed by the contractor and confirmed by the Employer as the basis for settlement. During the audit, the consumption of labor, materials and machinery determined by the local budget quota is the highest control line, and the comprehensive unit price is reasonably determined according to the quotation of the construction enterprise with reference to the price of people, materials and machines in the local construction market. The third is to verify the accuracy of the calculation. Whether the numerical operation of the calculation formula is correct, whether there is intentional calculation, total error and clerical error, etc. (4) The audit change and concealed engineering visa are aimed at engineering change. First of all, it is necessary to check whether the design of the original construction drawing and the answers to the drawings are different from the actual projects listed in the original bidding budget, and cancel the projects not listed in the original bidding budget; Second, add change items. The second is to change whether the added project has been included in the work content of the original project to prevent double counting. The third is whether the procedures for changing the visa are complete and whether the written content is clear and reasonable. Ambiguity, lack of substantive content, should be verified on the spot and understood by the parties on the spot, after verification. (five) whether the audit fees, taxes and other expenses are calculated correctly, whether the calculation basis is in line with the provisions, and whether there is a wrong rate grade; The second is to examine whether the adoption of the rate is correct; The third is to check whether the calculation of various independent expenses is correct. (6) Examining the qualifications of construction enterprises and strictly examining the qualifications of construction enterprises. For construction enterprises that are affiliated, have no qualification grade or charge vouchers, the comprehensive unit price should be reduced or the comprehensive unit price and cost should be determined by audit. (VII) Audit Project Contract Project contract audit is an important part of investment audit, and it is necessary to carefully check whether the relevant documents are complete, legal and compliant. Reference [1] Wang Xiujuan. Quota and budget of construction projects. Beijing: Tsinghua University Publishing House, 2006. [2] Zhang Genfeng. Construction and installation project budget and bill of quantities valuation. Chongqing: Chongqing University Press, 2004. [3] Chen Hanwen. Audit. Liaoning People Publishing House, 2003. [4] Editor-in-Chief of the Office of the Certified Public Accountant Examination Committee of the Ministry of Finance. Audit.