Nanning City Urban Rail Transit Construction Project Tracking Audit Scope And The Focus Of The Research

In China’s social and economic activities, The construction project of government investment is the important means to achieve its function, As the rapid development of our social economy plays an important role in, At the same time, also get of social all circles pay close attention to.With the continuous development of social economy progress,To post audit consisting mainly of traditional audit mode,Have not been effective for a number of government investment in major projects audit supervision,Often when discovering a problem,also have caused a national economic loss.Therefore only according to the requirement of the development trend of audit work,On construction project follow up auditing,In order to make timely and effective supervision of the government investment in major construction projects in various management aspects,Promote the construction unit to strengthen and improve the management.To carry out work on the tracking audit of construction project,Is to determine the tracking audit of construction project scope and focus.This article will Nanning city orbit traffic construction project as an example,Research on the project of tracking audit scope,Based on the tracking audit of construction project,summarizes the experience and method,Will be extended to other government investment in major projects in the follow-up auditing work.This paper is mainly divided into seven parts:The first part is the introduction, Analysis on the background and present research problems, Meanwhile, the research goal and the significance and the research content and method;The second part is the theory basis,Present research mainly adopts the theory basis;The third part is to introduce the Nanning city urban rail transit construction project general situation,Analysis of construction project follow up auditing and the necessity and the difficulties in tracking audit;The fourth part Analysis of audit work to determine the audit scope and focus of thought,Study determined early in the project stage, implementation stage and acceptance stage tracking audit of the audit scope and focus;The fifth part is the summary of Nanning city track traffic project tracking audit experience and method,Put forward the experience and methods to Nanning city other government investment in major construction projects in the follow-up auditing work,To ensure the safety and benefit of government investment.