| For a long time, There is certain limitation in auditing over Engineering Construction Project which is mostly in estimate of project and final account of construction project way after project completing.《The Director of Audit Development programs of auditing 2008-2012》definitely pointed "Further methods to follow-up auditing will be actively developed. follow-up auditing through the entire proceeding will be tried out in large-scale projects affecting the nation's economy and the people's livelihood,special development of mineral resources and environment protection,momentous public paroxysmal affair and the important policies of the State implementing. "There is less research in contents and method and no systematic,mature and effectual theory system of the follow-up auditing within this areas.According to practical taking part in auditing experiences,this article analyses actuality and problem, makes a deep study on measures and effect for its improvement in Second Pipeline of West-to-East Gas Transmission Project's follow-up auditing, and then draw some conclusions and experiences for carrying out the follow-up auditing of large-scale projects.This article has six parts. The first part is the introduction; second section describes the theoretical basis for research to follow-up auditing, including audit of fixed asset investment presentations, follow-up auditing's features and audit of the relationship between investment in fixed assets; third section describes the Second Pipeline of West-to-East Gas Transmission Project's follow-up auditing basic conditions, including the West-profile second-line project, the Audit Commission in 2009 to track the audit, as well as audit results and so on.; fourth section describes the West-East Gas Project Follow-up Audit second-line problems; fifth part of the study of West-East Gas Project to improve and perfect the second line; sixth part is the conclusions of this study, and prospects. |
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