Study On The Control Of Cost Consultation Service Of Government Audit Quality

With the increase of government investment projects, audit institutions shall undertake more and more tasks of tracking audit in engineering project. Hiring professional companies in the form of government purchasing service is not only an effective way to solve the lack of audit, but also ensure the tracking of audit quality assurance. Currently the government investment project is generally adopt that SAB appoints and tracks audit unit in the engineering field exercise on behalf of the audit supervisory duties.Past construction projects is audited after the final account, the implementation of on-site follow-up audit is implemented in recent years. It was earliest implemented in the Wenchuan earthquake disaster relief materials and funds distribution, and achieved good results. In the following response to the global financial crisis, the expansion of domestic demand and promote the development of government investment, is widely used and gradually become the main form. This way belongs to audit, at the scene to solve the problem when it occurs, timely, accuate, to avoid the loss of government investment, less controversial when audit is settled, to make up for the deficiency of the post-supervision. However, how to do at the scene not offside, not absent, needs to be grasped and discussed in this paper.Audit office shall carry out the unified management of intermediary units, and the tracking audit offices carry out supervision function independently under the management of the district audit bureau, not participating in the management of the project. The auditors in the tracking audit offices stationed in the projects are members of audit teams of the district audit bureau. They carry out supervision on behalf of the district audit bureau. The project construction units, survey and design offices, construction enterprises, and supervision units shall accept supervision and provide information as required, to coordinate their work. They also provide advisory services on the basis of the implementation of audit supervision. Supervision is the main business, and consulting is a sideline; Supervision is the fundamental, and service is subordinate; Supervision is assumed, and the consultation is compulsory.This paper analyzes the problems of the current follow-up audit. On the basis, the paper makes a more complete description on comprehensive improvements, finding out the basis and prerequisites for enhancing the quality of audit tracking;discusses deeply audit mode and proposes theoretically implementation path; improves the quality of government audit tracking; achieves a win-win economic and market reputation.Follow-up auditing does not achieve the whole process tracking, and positioning is not in place, this is article will solve the two problems.It will play an important role in guiding to enhance auditing quality and explore the cooperation mode. Besides, it also has important significance in implementing the strategy of sustainable development to the country, and comprehensive process of society, politics, economy and environment.