The Study Of Follow-up Audit In The Construction Stage Of A City Government Investment Reconstruction And Expansion Project

The highest capital input and biggest impact on the construction cost of project is construction stage,It's the key linked affects quality and progress.In project construction stage,Various changes and Major engineering claim occur frequently,The reconstruction projects is complicated by difficult technical conditions,It is difficult to ensure the project completed on time in traditional Audit,such as budget audit and completion final accounts audit,It's not integrated and accurate reveal the problem in the construction stage,the professional supervision and service function can't be reflected.But Follow-up Audit can be moved forward in the early construction,flexible introduced in any phases,Achieve the effect of follow-up audit the "immune system" and display "Side audit,side rectification,side specification,side improvement".Follow-up audit is a scientific and effective measure to carry out on the construction stage of government investment reconstruction project.Although the research theory of follow-up audit has been extended to the whole process stage,the Practical application is still rare,Periodical follow-up audit is more.At present,the research cases of follow-up audit mainly focus on new projects,there are few renovation and expansion projects.It's the problem that restrict the development of follow-up audit in various construction projects.The follow-up audit still needs to be perfected in the analysis of the specific application effect and the improvement measures of specific problems in the construction phase of reconstruction and expansion projects.From the perspective of public audit,This paper takes the Angle of social intermediary auditing institution employed by the construction unit,Through a government investment in the reconstruction and expansion of the project construction phase follow-up audit in Control cost and cost analysis progress,and communication effect with other construction Cooperation effect with client,Summarize the existing problems and put forward some measures.The follow-up audit needs to be targeted at key points,communication guarantee from the client and actively control the site,Other participants should also adapt to the follow-up audit intervention.In the end,The paper hopes to sort out the theoretical basis for follow-up audits during the construction phase of the reconstruction and expansion project,and provide case references for the construction units of government-invested reconstruction and expansion projects to prevent uncontrolled changes in advance such as low budget and high cost,It is beneficial to the construction units to rationally allocate project funds to achieve the comprehensive goals of project cost,adjust schedule and control quality,further exert the advantages of follow-up audit in the reconstruction and expansion projects.