Research On The Audit Of Design Change Of Government Investment Construction Project

The construction of projects is an important way to boost the rapid growth of the national economy,while the government investment construction project occupies an important position in the national economy.Construction project has the integrity,procedural,disposable,binding,and many other features,the overall amount of capital investment is big,once the mismanagement,will cause huge losses.The quality of the project has a great impact on the quality of the project,and the quality of the design work is very important in the construction of the project.It shows the need of the construction unit and the soft power of the design unit.Design change is the key point of engineering change,and managing the design change is the most powerful safeguard for engineering change.When the engineering condition changes,the design changes are usually made,so the number of changes in the project reflects the effectiveness of the project management.It can be seen that the design change audit is important in the engineering audit,and the auditor should also make it a difficult and important point in the review.The study of design change audit by experts at home and abroad is mainly in the design and modification of the project whether the project meets the expected economic benefits.Beneficial to the improvement of the economic benefit and accelerate the process of social development is the primary purpose of government investment in construction and audit of such projects is the focus of research scholars,and for design change involves audit research is few.There are also studies on design change control and design change pricing,but there is also a shortage of comprehensiveness.According to the audit meaning,status description and analysis of the design change of government investment construction projects,based on the Y 2016 government investment project as the research object,Focus on the ZY Park,ZY square and JQ Avenue landscape infrastructure project audit.The problems existing in the project when the design change audit is pointed out,and the audit emphases of the design change are pointed out,and several auditing methods are put forward.Finally on the basis of case analysis,the paper puts forward the government investment construction project design change audit system building,first put forward the principle of design change audit to audit personnel,the confirmation of principle,the principle of determining the price,quantity accounting principles;Core,the second is to list the audit of design change,that is,when any changes occur,the audit procedures of the change of real,behavior,do you have any need,what is compliance,change money and quantity calculation is reasonable,the last in the management level and technical level,economic level these three aspects to establish specific audit system design changes.