Research On The Impact Of Variation Order To Final Audit At Completion Based On The Grey Incidence Theory

The main issue troubled construction project final account at completion work leads toVariation order issue, then there is the engineering investment increased and frequent "SanChao" phenomenon of consequences. Study the influence of Variation order issue toconstruction project final account at completion, that is directly related to the discretion of thefinal project cost of construction projects, and affect the investment benefit good or not, and thevital interests of construction unit and contractor.This paper research project audit in our country at present in the angle of auditors, the finalaccount at completion work puts forward one of the main influencing factors of final account atcompletion work is engineering change of the audit, then from the angle of the validity andrationality discuss how it influences the final account at completion work, use grey theory inthis paper to research the relationship of final approval of cost and expenses constitute andverify the engineering how directly impact the final account at completion, then may treat ofVariation order as a key point, eventually achieve the goal of final account at completionquality improvement to make Variation order gradually realize standardization,systematizationand scientization.In this paper, Grey incidence theory is introduced into the final account at completion work,by setting the research hypothesis, define the scope of Variation order, treat the final account atcompletion work as the breakthrough point, presently final account at completion purpose,present situation, then conclude that the audit should focus the investigation of Variation orderand its derivative relations review.At the same time, establish the new method of the final account at completion work. On thebasis of Variation order form, we should analyze Variation order factors and the intrinsicattributes and features of different types of Variation order reduction audit work to change theactual processing mode, find shortcomings, further define the research direction of the finalaccount at completion work impact.This paper uses Grey incidence theory to create Grey incidence analysis evaluation model.Treat that Variation order is the key of the final account at completion work as the researchobject, through the gray incidence grade model and grey slope correlation model, calculate therelationship between each evaluation index and the amount of examination then summarize thepractical significance of its analysis results, the model is practical, finally provides a theoreticalbasis for the final account at completion work.