A Research Of The Whole Process Tracking Audit For Construction Project

In recent years, the capital construction investment scale of our country isincreasing. And the construction requirements have been continuously improved. Aseries of laws and regulations to standardize the construction project management in ourcountry have played a significant role in monitoring the quality of construction marketmanagement. But most of the investment subject of construction project cannot cont rolthe project very well. It is easy to breed corruption, leading low efficiency of using thelimited investment. Sometimes, projects cannot even achieve the expected social benefitand economic benefit. So the main body of investment has turned to audit tools, in orderto achieve the control of investment. But because the traditional post completionsettlement audit starts so late, there are obvious defects, can hardly play to improvemanagement, save money effect.Based on the above reasons, part of the audit organs began to divide theconstruction project into a number of key audit stages, audit tracking the projectconstruction progress, which is the predecessor of the whole process of constructionproject tracking audit practice. But at this stage, the whole process tracking audit has notyet formed the perfect theoretical system, still belongs to the blank area in the study ofaudit theory. Therefore, the research of the whole process tracking audit for constructionproject is conducive to the improvement of audit theory system, provides the theorybasis for the audit of engineering project practice. The application of the theory of auditpractice will be conducive to the rational determination of the construction project cost,effective control of project cost. Comprehensive promotion of whole process trackingaudit mode is conducive to enhance the transparency and credibility of the constructionproject implementation,, standardizing the construction market.The essay puts forward the engineering project whole process track audit mode,based on analyzing the defects of the traditional construction project auditing,, and fromthe angle of economics, analyzes the reasons of whole process tracking audit theoryyielding. Taking the engineering project preparation, construction and completion of thethree stages as the research breakthrough point, the essay explores the specific controlmeasures of the whole process tracking audit, describes the characteristics, advantagesand key links of the whole process tracking audit. The essay puts forward the four key stages of the whole process tracking audit are: the stages of project design, projectbidding, project the project construction. And the essay elaborates the focus and mainaudit contents of these four stages. On the basis of theoretical analysis, this paper alsomakes a specific case of the implementation of the whole process tracking audit forconstruction project in detail. Finally drawing the conclusion, the whole process trackingaudit mode is a powerful weapon for the construction project supervision and control, itcan effectively reduces the construction cost, enhances audit efficiency, and reducesaudit risk.