Research On The Whole Process Tracking Audit Of Construction Project Cost

In recent years, the cost of the whole process of construction project as a new method for tracking audit of project cost control, gradually been widely used. The whole process of construction project cost tracking audit by the audit after the settlement to before, during, after the extension of an audit approach, through the rational allocation of this audit approach audit resources, increase the audit supervision, give full play to the whole process of tracking audit timely and timeliness, so that the whole process of implementation of the project in a controlled state, can effectively overcome the limitations of post-supervision and better achieve the purpose of cost control. While promoting the relevant management units to improve investment efficiency, the whole construction process tracking audit can curb corruption in construction field from the source, and thus have a positive effect clean government.The audit focused on the traditional model is carried out after completion of the project once the settlement of audit, the audit process will be faced with a large number of visas such as occurred in the various stages of the construction phase, the details of the project due to hidden or unknown record caused several changes, etc., which will effort to bring the complex audit and error judgment interference, but the whole process of construction project cost tracking audit can be solved from the source to the occurrence of such phenomena, With initial auditors involved in the project, at the bidding stage bidding prevent illegal operations, strict monitoring of contract management practices in the pre-construction phase of the project conceal hidden or changed, in conjunction with the construction, supervision and construction of the actual record, signed by evidence timely determination to change things, reasonable pricing and other payments, both to accurate and timely feedback to master all kinds of useful information at all stages of the project, effectively shortening the feedback loop audit information, but also to avoid the post-buck, a large backlog of ills, from to speed up the settlement of audit rate, enhance the role of economic efficiency.In this paper, the whole process of construction project cost audit tracking angles, respectively, from the theoretical and empirical analysis of two aspects of the construction cost of the whole process of tracking project introduces a comprehensive audit of the system. Dissertation focuses selected construction project bidding, construction, completion and settlement analysis in three phases, of which the construction phase is carried out project cost control, auditing and supervision of top priority. In theory part, the paper summarizes the analysis of the content of the various stages of the audit work, the audit focus and countermeasures; empirical analysis section of this article for a BOT projects to track the entire process of the specific issues identified during the audit were analyzed and studied, the whole process of construction project cost audit tracking new ideas, new methods. Finally, this paper conducted a proper analysis of problems and the development of whole process tracking audit of construction project cost at present time. This study can be for the construction unit (owners) implementation of investment control management, cost control, audit unit engineering cost of construction project tracking audit business provides reference, has certain application value.