It has been long and internationally accepted that government audit plays an influential role in national good governance. In 2013 INTOSAI put forward a set of key principles to be adopted as standards for good governance and, at the same time, advocated that the supreme audit institutions should be conferred ampler powers in order to draw more areas of governmental intervention into their scope of supervision. According to the principles of good governance, the civil servants of a accountable and open government should attain the professional standards pertaining to good governance. Not only should be able to communicate with people, but also should know how to listen and be capable of transmitting government policies to the public; on the other hand, the supreme audit institutions should promote the culture of people’s active participation in public policies. Based on the conceptual framework outlined above, the Commission of Audit of Macau attaches great importance to the audit works conducted on the ongoing large construction projects, in parallel to its financial audit and value-for-money audit works. As the Government of Macau Special Administrative Region is confronted by challenges and opportunities brought by development, the Commission of Audit of Macau will continue performing its audit works independently and according to the laws, as well as being firmly committed to promote good governance which is people oriented, transparent, accountable, highly efficient and sustainable.