Research On The Application Of The Construction Project Tracking Audit

The starting point of the tracking audit for construction project is to enhance thebenefit of the construction project. The real-time and synchronous audits are needed forthe auditor during several stages of construction projects, in order to achieve thepurpose of continuous supervision and feedback in time. For a long time, the methodsof audit to large and medium-sized construction projects were such as the Budgetimplementation audit andtheFinal accounts audit, this traditional way is just to auditthe accounting books，accounting documents and other records relating to economicinformation after completion of the project. To this later supervision, although someproblems can be examined, but the consequences of these problems caused have beenformed，so we can not restore the economic losses which have been occurred. Since2008, the national audit office implement tracking audit to several representativeconstruction projects: The second line of west-east gas project, Jinshajiang xiangjiabahydropower station, The Beijing-shanghai high-speed railway project and so on, theobvious advantages can be revealed for track audit from the practical effects. So we cansee that: tracking audit is the inevitable outcome of the audit theory along with thesocial development, the innovation of the traditional post-audit. This theory can bedeveloped in practical activities in recent years, but the theoretical development andpractical experience of the tracking audit is not very mature. So in this background, theresearch and enrich track audit practice application has important practical significance.This article selects the case of Beijing-shanghai high-speed railway construction, takesthe methods of the case analysis and sum up,hoping to achieve two goals that enrichtrack audit theory and practice correct guide other construction projects that similarBeijing-Shanghai high-speed railway.This article is making up by the following six parts: First,introduces the researchpurpose, meaning, methods and innovation by the theory and practice, in addition tosummary and evaluate the domestic and foreign research results. Second,defines therelated concepts of construction project tracking audit and specification, especiallyexpounds the application of construction project tracking audit mode and process. Third,analyzethe case study of Beijing-Shanghai high-speed railway construction projecttracking audit. Fourth,points out the problems and experiences that existing in theconstruction project tracking audit for the analyze results of the Beijing-Shanghai high-speed railway, put forward my own opinions and views for other constructionproject tracking audit practice. Fifth，primarily to make a few suggestions for theproblems encountered in follow-up audit activities of Beijing-Shanghai high-speedrailway. Sixth,summarizes the conclusions of this study.The values of this study are:First, through the case study of Beijing-shanghaihigh-speed railway track audit, think the key areas of the tracking audit in the order is:use of construction funds, bidding and procurement management, constructionmanagement, construction of environmental protection.Second, put forwards a few ofsuggestions for the problems encountered in follow-up audit activities ofBeijing-Shanghai high-speed railway. Third, through the summary of the practices forBeijing-shanghai high-speed railway track audit, popularization and application in otherconstruction project audit practice.