在工程结算审计中，由于信息的不对称导致建设单位的利益屡遭损害。
In the audit of engineering balance of accounts, the benefits of the developments unit often encounter damage because of the dissymmetry of information.
工程结算审计是一项既综合又专业性很强的繁杂细致的重要技术工作。
The settlement auditing is a comprehensive and professional very meticulous work of important technical multifarious.
目前，对基建工程结算实施审计，是防止资金外流的一个重要环节。
At present, putting in practice the settlement audit to capital construction projects is the important moment of a voiding the fund losing.
此种风险是由于对审计监督权存在不同认识、混淆不同性质法律关系以及工程价款结算技术复杂造成的。
That different understanding of audit supervision, confusion of different types of legal relations and technical complexity of the project clearing price results in such risk.
为此，将信息不对称理论引入到工程竣工结算审计研究中不仅具有可行性，同时也具有重要的现实意义。
So it's feasible and very important to introduce the asymmetries theory of information into the field of completion of the audit settlement.
目前建筑工程洽商变更的内容随意性很大，没有标准的格式，严重影响工程洽商变更的工程造价结算得准确性和及时性，增加了审计的难度。
The content of construction project change is so casual, has no standard format, seriously affect the accuracy and timeliness of the construction project change, Increase the difficulty of the audit.
目前建筑工程洽商变更的内容随意性很大，没有标准的格式，严重影响工程洽商变更的工程造价结算得准确性和及时性，增加了审计的难度。
The content of construction project change is so casual, has no standard format, seriously affect the accuracy and timeliness of the construction project change, Increase the difficulty of the audit.
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