Researches On Application Of Whole-process Track Auditing Of Government Investment Construction Project In Z City

Whole-process track auditing of government investment construction projects is a kind of synchronous auditing mode that staffs audit all stages of the government investment construction projects and solve problems discovered efficiently, to improve the project investment benefit.As is more preventive, initiative and timeliness, the whole-process track auditing is more able to meet the needs of the audit work compared with the traditional construction project audit's hysteresis, passivity and low efficiency. Therefore, using the technique and methods of whole-process track auditing in government investment construction projects has been an inevitable trend. According to the theories and methods existed, this paper analyses the problems during application of whole process track auditing of Qingshuihe Road project in Z city. Then it suggests improvements and discusses enlightenments. The paper has theoretical and practical significance.For government investment projects, this paper discusses whole-process track auditing's concept, analyses the relations and differences between track auditing, whole-process track auditing and non-whole-process track auditing. It points out that the application of whole-process track auditing mode in government investment construction projects has its necessity and possibility. Then, combined with relevant theories, it analyzes the problems during the process of application from six aspects, including qualities of intermediary audit institutions and staffs, independence of audit subject, audit process, audit effect and audit performance evaluation. The paper proposes some recommendations targetedly from aspects of mechanism construction, perfection of laws and regulations, and personnel training after analyzing the reasons. It suggests that staffs, audit institutions and the government should work together to promote the development of whole-process track auditing in our country.The innovation of this paper is to perfect the theoretical research by analysing the relations and differences between track auditing, whole-process track auditing and non-whole-process track auditing, and preliminary discussing how to use risk oriented auditing in whole-process track auditing. It also has some innovation in practice.