Capital Construction Project Audit Risk Oriented

In the rapid development of China’s economic environment, infrastructure projects as thesymbol of development rapidly, in order to guarantee the benign development of the economy,the construction project audit as the important means of must play its due role. The riskoriented audit in the audit practice in developed countries has been widely used, methods arealso constantly perfected, it provides a new approach using risk oriented audit mode ofconstruction project.This paper will risk oriented into the audit of construction project, first from the riskoriented audit in the application of construction project audit research background andsignificance of the introduction, reveals the risk oriented auditing on infrastructureconstruction projects to prevent the risk of an important role. Then, the related research athome and abroad is introduced. Then it introduces the related theories of risk oriented audit ofcapital construction project, including four stages and each stage of the project contents andprocedures of the audit of internal control, the audit mode from transaction oriented auditing,system oriented audit, development are described to guide the audit risk, highlights theadvantages of risk oriented audit, and methods of modern risk oriented auditing theory wereintroduced. Then from the necessity of risk oriented audit began to describe the infrastructureproject, points out on the basis of risk oriented audit of capital construction project, on thebasis of constructing the framework of the implementation of risk oriented audit: constructionproject risk identification and assessment of the audit plan, audit compliance test and actualtest, the audit report and follow-up audit. Finally, taking DKY project as an example, the riskidentification from the construction project management process, and then from the systemconstruction and implementation of the system level risk analysis, and put forward a perfectDKY risk oriented audit of the construction project proposals, including: to improve theintegrated quality of internal audit staff, audit tools, fully use information about test andevaluation, to the enterprise internal control system by using the "audit quality managementstandard" to strengthen the risk oriented concept and give full play to the functions ofsupervision and audit of construction project management.