Application And Research Of The Way About The Whole-Process Tracking Audit For Construction Projects

The whole-process tracking audit for construction projects is that auditing organizations, according to the national laws and regulations and with modern auditing methods, audit, monitor and evaluate the whole-process technical and economic activities, such as construction project deciding, designing, inviting bidding or bidding, constructing, building finishing checking and final accounting, and the factuality, legality and validity of finance and financial income and expenses during the process of the forming of capital asserts. This auditing is to stick up for the legal rights and interests of the nation, owners and relevant organizations, effectively control and accurately reflect construction cost, advance management and incorruptness, enhance investing benefits.Currently the application of tracking audit in the area of construction project investment is still in the primary stage of the development. The auditing system can't been kept up to date and there are no systematic regulations, laws, practicable guiding ideas or professional guides. Auditing personnel have difficulties in judging and evaluating something in common for construction projects. According to their respective professional abilities, all supervising departments of auditing play different roles in their respective areas. Taking into account of the current specific situations, with the thorough and careful reading of all kind of relevant literature of China and the world, in this paper I'll offer a detailed and extensive exploration of methods and application about the whole-process tracking audit for construction projects. The main contents are as follows.With the establishment of the system of auditing theory, auditing theory is regarded as the foundation of auditing practice, and the effective connection has been established between auditing practice and auditing theory.According to different characteristics of different stages of construction projects (such as designing, inviting bidding or bidding, contract signing, materials providing, constructing and final accounting), factor analysis will be conducted toward tracking audit of different stages of construction projects, the broadness and deepness of tracking audit will be decided, the management requirements and auditing methods for different stages will be discussed, the essential procedures of the whole-process construction tracking audit and the principles for management model of tracking audit will be made clear. The control points and control methods of tracking audit for different stages will be discussed clearly. Therefore, auditing theory can be enriched and deepened, tracking auditing system can be regulated, and auditing can be better in being standard, systematic and scientific so that tracking audit activities can be standardized, auditing practice can be guided.Auditing risk is determined by the complexity of construction project itself as well as the characteristics of auditing departments in higher institutions. In achieving the aim of improving the theory and practice of tracking audit, it is vital to attach more importance to risk management of tracking auditing, take full advantage of subjective enthusiasm, take some measures to manage and control auditing risk and control the auditing risk happenings.