Research On The Mode And Mechanism Of Highway Engineering Audit

The main highway engineering projects by government investment and management,and the project cycle is long,wide,large amount of funds,so we need to conduct an audit of the audit work,and specific needs related to the audit staff,according to the laws and regulations,the corresponding investment audit and audit of fiscal expenditure for government agencies,according to the process and every link,targeted for the corresponding audit.The audit work of the highway project is directly related to the construction quality and construction cost,so it is necessary to carry on the thorough research to it,and continuously promote the audit work of the highway project.According to discussing the connotation of the highway engineering track audit,as theoretical basis,the paper tracks the specific project of an expressway audit analysis as an example,has carried on the theoretical research and empirical analysis of the system.First of all,based on the principal-agent theory,the track audit theory to discourse analysis,research the causes of highway project follow-up audit and action;Second,discusses the connotation and influencing factors of highway engineering audit,track of highway engineering audit contents,audit methods,audit influence factors on the concrete analysis,made clear the way and the mechanism of highway project follow-up audit;Third,of a highway project is carried out by specific tracking audit analysis,including audit mode analysis,project tracking audit mechanism analysis,project audit results,analysis,targeted application strategy of highway project follow-up audit is given,and puts forward Suggestions for improvement of the project tracking audit and the development direction of highway project follow-up audit work.The research shows that the road project tracking audit work should be clear strategic objectives,promote the process of the audit process,maintain the audit independence and improve the quality of the audit staff.