Study On The Auditing Procedure Of The Environmental Engineering Project Based On The Earned Value Method

In recent years,along with the constant adjustment and improvement of the state's environmental protection laws and regulations and the strength of the environmental management work,enrironmental engineering project as a real industry becomes more and more flourishing.Environmental engineering project covers a wide range of aspects,and it concerns Architecture,Water Supply and Drainage,Electricity,Chemistry Thermomechanics,Biology and Mechanology. Environmental engineering project includes waste gas purification,waste water treatment,solid waste disposal and it is a high cost rate industry.So it becomes very important to build the environmental engineering project which has such characteristics as high quality,short in construction time,low in cost and high return.The executive performance of the environmental engineering project has become the focus of the Government and the Pulic.In practice,the assertions of the environmental engineering project's implementation performance except that the higher authorities'inspection,the audit institutions'independent monitoring is a very useful way to promote environmental engineering project's continuous improvement.In the process of the environmental engineering project's audit,the ways auditors adopt is particularly important.On the present situation,the audit methods are traditional single-factor analysis which did not consider the relevant factors,so the defects of the single-factor analysis brings the inaccuracy of performance measurement.In view of this situation,Earned Value Method should be introduced by auditors. Earned Value Method can consider cost and duration of the project.The combination can help auditors learn mor objective and accurate understanding of the progress of the project to achieve the real-time monitoring and ensure the completion of project.Firstly,the article introduces cost and duration of conventional control methods.Secondly,it introduces the basic principles of Earned Value Method and the shortcomings.Finally,after perfecting the method,the Earned Value Method is applied to the environmental project's audit to finish the real-time monitoring of the environmental project.In the end of the article,recommendations about how to bring the Earned Value Method toour environmental audit are brought out and look forward to the Earned Value Method in the application of audit.The article mainly use the normative research,moreover,the fourth part of this article adopts the case analysis of empirical analysis to illustrate the application of the Earned Value Method in the environmental engineering project audit.The innovation of this article is mainly reflected in the following two points:firstly,for the combination of the Earned Value Method and the environmental auditing is still a blank status,the author introduces the Earned Value Method into the environmental auditing and perfects the traditional Earned Value Method.At the same time,the introduction of the quality factors and a quantitative treatment provides a mew audit methods and ideas for the auditors.Secondly,the article builds the specific auditing procedures and provides pratical reference.