The Research On Following-up Auditing Norms Of Large Construction Project

For a long time, the construction project carried out on the audit in our country, is usually the post audit. In this audit mode, because the event is over by the auditing time, it is not only very difficult to find the problem, even if the auditor find the problem after the financial information auditing, it also can not be remedy. This contributing to the auditing profession to explore the the new auditing way such as following-up auditing. Following-up auditing can better exert the immune function of audit ,and prevent the occurrence of the corruptiton.As a major innovation of construction projects, following-up auditing make the audit process, the main contents, the audit methods have undergone significant changes. Practice acted by the auditors before have to be replaced by a new approach. And the effective operation for following-up audit of large construction project depends on large construction project following-up auditing norms.Therefore, it is necessary to strengthen the study on following-up audit norms. In this paper, we study the issue of the following-up auditing norms of large construction project, construct the auditing standard system of large constuction project, it have very important theoretical reference value and practical significance.This thesis is basing on the performance auditing theory, auditing norm theory, auditing behavior theory and the theory of stakeholder.Firstly,it defines the meaning of auditing norms of the large construction project,deduces its features,reveals its functions. Secondly ,it expatiate the following-up auditing norms, construct the auditing norns system of large construction project. Again, it propose the utility guarantee measures of following-up auditing norms for large construction project.Finally, it analyze the following-up auditing norms for large construction projects with a case in audit practice. The research can guide the auditing action of the large constuction project, it has great theoretical and practical significance on promoting the orderly operation of audit in the large constucton project.