Construction Project Construction Stage Engineering Cost Auditing Research

The fast-growing economy has been driving China’s investment in fixed assets.. Withthe expansion of investment，implementation of the autonomy，improving of the investmentaccountability system, is often used in post audit mode has been facing serious challenges.One of challenges: the bid winning after signing the contract, the rights and obligations whichare protected by law, can make the payment according to the contract price. Audit unit not tocontract the content of the "death" and both parties sign the contract to audit changes to theproject payment processing, even if they do not have the obvious reasonable even "tricks",can only be shall be investigated for responsibility and cannot be recovered due to party a,audit institutions or units of mandatory recovered, no legal support; Challenge#2: after theaudit, the auditor can’t see the construction project construction and the concrete process ofthe materials in and out, can only be lifted to audit the visa form, acceptance certificate andreceipt as audit basis, the problems don’t emerge behind the data, thus to indulge the illegalbehavior, produce the corresponding audit risk; Challenge#3: in the current constructionprojects, building management is not in place, supervision does not reach the designatedposition, the construction does not reach the designated position, and even design problemstill quite serious, such as the construction of each link may have assets loss "holes", today’spost audit, not only hard to find these problems, even find it is difficult to remedy. all unitsand enterprise are aware of the investment risk in the investment process. The cost audit isespecially important In order to ensure effective of construction funds.Construction phase of the project is the main stage of construction product priceformation. Audit on the whole construction phase will benefit to control the constructionproducts price formation. It can effectively play a role auditing supervision that we shift thepost project cost audit to an earlier date and extended to the process of project cost formation.Then it can correct the management of some relevant departments in time, Investment benefitgot enhanced by ways of strengthen management measures.This paper study on the project cost audit of construction project during phase based onlook up the related theory of project cost audit and with the specific case. Aims to study andsummarize. The audit norms of reference has been initial shape. This article has left much to be desired，I look forward to working with all of colleagues in the follow-up study anddiscuss.