Water resources project audit plays an unique role in the development of water resources projects as an important means of construction and management of water projects.Water resources audit focuses on the central task,service overall situation,give full play to the function of check,feedback,rectification,improvement,has become an indispensable part of water resources construction and management,become an important part of water resources supervision work in order to guarantee engineering safety,financial safety,cadre safety and production safety and become the strong support of water resources projects spanning development.