The Study Of Tracking Audit Risk Evaluation In The Implementation Phase Of Construction Project

Engineering Audit has carried out many years in China.But,people’s awareness of carrying out audit work is not strong,and thinks that it’s the main action of government,which makes our audit work is difficult to carry out,even more to the Tracking Audit.For the continuous or not of current house price, the contradiction of people is more and more obvious.More and more people began to doubt the actual cost of building products.The implementation phase of the construction project is the largest capital investment projects,and in relation to the project entity to form.In addition, the most influence factors to affect the progress of the project up to the stage.The cost of the formation of this phase is directly related to the project’s overall costs,and ultimately determines the house price level. This article is based on this starting point,it want to start from the perspective of auditors,and analysis the impact of construction project cost from some influence factor. Therefore in order to analysis the track audit risk factors of the implementation phase of the impact of construction projects.this paper first to analysis the construction of the project cost,and then to explain the construction of the concept of Audit and Tracking Audit and to introduce the audit of the modern risk-based theory. At the last, set up the risk evaluation index system of the implementation phase of Tracking Audit.Secondly,there are many uncertainties characteristics of the risk factors which impact the implementation phase of the Tracking Audit,it is not much available data for reference,and its own characteristics are gray.For the reason,this paper will use the gray correlation analysis method to build audit risk assessment model of the implementation phase of Tracking Audit,which can effectively analysis risk factors that impact on the overall goal and clear focus of audit work.The audit risk assessment model have some practical applied significance.Finally,this paper present the operating procedures of the model by application the evaluation model in the case of the engineering case. Meanwhile,this paper proposed the findings and research prospects.