Study On Follow-up Audit Of Construction Project Based On Cooperative Game Theory

It’s difficult to control the construction cost because of long construction period, highcost, many participants and complex process. With the expanding scale of constructionprojects and the net inflow, it is increasingly important to combine construction projectfollow-up audit and settlement audit organically and strengthen construction project costmanagement and control to improve the efficiency of use of capitals and gain the social andeconomic benefits. Audit mode as a kind of effective management mode, which is appliedin the construction project cost control seems particularly urgent and important. At this stage,the post audit mode which is widely used in the construction project plays a role inconstruction project cost management and control. But this model effects later in managementand control, depends on completing materials too much and especially lacks of judgmentmechanism which can reflect the truth and uniformity in the project process, it can’t beadapted to the trend of present cost control. Therefore, there is positive theoretical andpractical significance to research deeply on the traditional audit model.This paper first analyzes the advantages and disadvantages of the traditional audit model,and combine with the trend of the development of audit model at home and abroad at presentstage, then establishes a new kind of track audit mode from the perspective of qualitative,which can overcome the shortcomings of post audit to combine follow-up audit and post auditorganically; Secondly, this paper established audit process and set goal which is according tocharacter of different project stage and spread out discussion on application in diverse projectstage.Then through analyzing the characteristics of the construction project audit at each stageand elaboration of the above follow-up audit mode which is applied in each stage, follow-upaudit displays certain advantages. What’s more, based on the construction stage, andcombining the relevant methods of information theory and game theory, this paper comparesthe main participants’ excepted profits in construction projects in the traditional auditingmodel with which in the track audit mode established in this paper. The result reflected thatfrom a quantitative point of view the follow-up audit mode is superior to the traditional auditmode. In the end, the paper summarizes the study of the patterns of the tracking audit andproposes prospect to its future development.