The Research On The Pattern And Mechanism Of Tracking Audit Of The Highway Construction Project

Auditing of highway construction project investment is an important auditing work, it is a system engineering integrates technology and economy all in one.The tracking audit pattern of highway construction project is the abrogation and innovation on the traditional auditing pattern for final account completion of highway construction project, it will emphasize the supervision on results transformed into the control and pre-prevention of process, so as to solve the problems in the embryonic stage, efficiency and result of the auditing is direct and obvious.This thesis is divided into six chapters to discuss the related problems on the pattern and mechanism of tracking audit of the highway construction project. The first chapter analysis the research background of this thesis, reviews the study situation of construction tracking and auditing in China and abroad, and summarizes the study idea of this article, study method and the innovation point of this article; the second chapter illustrates the study theory basis of this article, including principal-agent theory and auditing theory structure; the third chapter defines the connotation and analyzes the characteristics of the tracking audit of highway construction project, gives the definition of audit effectiveness on the tracking audit of highway construction project and construct the audit effectiveness model; the fourth chapter analyzes the pattern of tracking audit of the highway construction project and points out the relations between each element; the fifth chapter constructs operation mechanism system of tracking audit of the highway construction projec; the sixth chapter demonstrates the applicability of tracking audit of the highway construction project through case analysis, the combination of theory with practice, points out the defects of the mechanism of tracking audit for highway construction project in the practice and proposes suggestion.The study on the pattern and mechanism of tracking audit of the highway construction project has important meanings to enhance the effectiveness of the tracking audit for highway construction project and ensure highway construction project funds use efficiency and to promote harmonious auditing relationship. This thesis aims at enriching and expanding project auditing theory and guiding its practice.