目前，高校将大量的建设工程结算审计委托造价咨询机构完成，控制好委托审计质量有着举足轻重的作用。文章在分析高校建设工程项目委托审计现状以及存在的主要问题的基础上，以该项工作的开展为脉络，从实务角度出发，提出了委托审计各个环节的控制措施，确保委托审计的质量，以达到预期的目的。

Currently, universities always entrust many audits of construction engineering cost to the cost consultation organization. It is very important to control the quality of entrusting audit, therefore. Based on the analysis of present situation of construction project and main problems, I took the development of entrusting audit as a theme, and proposed control measures for every link of entrusting audit from a practical aspect to improve the audit quality and achieve the intended purpose.

中国教育审计学会《高校建设工程外部审计单位行为规范研究》