The Study Of Changsha Metro Line 2 Project Tracking Audit

For large projects,we usually use the method of ex post audits,post audit mainly dominated economic oversight.Cost savings and improve economic efficiency are the main objectives of the audit,but the audit afterwards in the presence of certain limitations on the above objectives,post audit can play a major role summarize experiences and lessons,but occur in the course of business,the loss can not be wasted control in the implementation phase.Therefore,in large construction projects to track audit auditing,causing a lot of research interest of scholars.Tracking audit can solve major problems in the implementation of large construction projects arising In this paper,the characteristics in terms of follow-up audit,the principles and methods for a more comprehensive exposition,combined Changsha Metro Line 2 construction project tracking audit to analyze specific cases,explained the whole process of tracking audit of Changsha Metro Line 2,Changsha Metro line 2 and follow-up audit of theoretical analysis and draw objective conclusions.Disclosed herein due to limitations of manpower,funds tracking the audit result difficult to fully take into account the numerous construction project participants and complex audit environment caused by insufficient auditor independence,audit emphasis on cost control and audit issues are not in place and so on,and analysis of the problems the causes,in the overall planning and management proposed the same time to develop a comprehensive holistic development objectives into account,while maintaining the independence of the audit to the audit proper position,improve audit-related laws and regulations,so that the audit law,there are laws to be investigated,and other related measures,to ensure that our construction project audit tracking audit play its due role.