Research On The Tracking Audit Of The Housing Project

Our current project audit taken mostly Completion Final Accounts audit, that after the audit, in terms of economic benefits is often only comment without trial. In the prior prevention and control of the defects, the oversight function of the audit has a "time lag" phenomenon. So we must strengthen the audit audit sooner, beforehand. Affordable housing project tracking and auditing methods and by breaking the traditional audit "time lag" phenomenon and benefit is remarkable characteristics caused all the scholars and auditors have written of tracking audit and traditional audit, compared to the advantages and shortcomings, role orientation, key points, limitations of research etc., presented many incisive views and wonderful thesis is adopted.Traditional Completion Final Accounts audit belongs to the post audit to understand engineering information incomplete, poor effect of auditing, auditors to audit the construction units to provide visa, engineering acceptance of a single file is often established fact, difficult to prevention and control, so make the audit theory, the opinions of the lack of effective persuasion, resulting in audit opinions, recommendations are difficult to implement, with the audit risk. So focusing on the whole process of prevention, monitoring, post supervision and evaluation of the whole process of tracking audit model, has gradually become the focus of the audit institutions around the development and exploration of the main mode of investment efficiency audit. But because before local audit institutions on affordable housing projects rarely carried out tracking audit and lack of mature operating procedures and audit methods. Therefore, the in-depth security housing project tracking audit research, has important theoretical and practical value.Due to the affordable housing project development companies are mostly state-owned enterprises, by the state funding or government funded the construction of must eventually after the national audit, in performance audit for more stringent, tracking audit objective is to control the project cost, China currently has a number of projects should with tracking audit, but as a result of the implementation of a shorter period of time, our country haven’t strict tracking audit mode and norms, so to improve the affordable housing project tracking audit mode are more and more urgent.The n project as an example, starting from the two aspects of theory and practice of a case, on the audit tracking in the whole process of the project and Completion Final Accounts audit contrast, to control project cost effectively and the audit trail in the bidding stage and construction stage to play as comprehensive analysis and focuses on tracking audit in tendering and bidding stage and construction stage of the tracking audit of project cost effective control, and improve the security housing tracking audit mode, today our country does not regulate the security housing tracking audit mode proposed reference recommendations.