Research On Audit Risk Tracking In The Whole Process Of Construction Project

In recent years,with the scale of China's fixed asset investment gradually expanded,a lot of money to invest in infrastructure,public works and other construction areas.But with the huge scale of investment construction does not match,many investment entities on the construction project management and control capacity is relatively weak,based on this,more and more investment entities to recognize the audit in the construction project management in the important role.In the face of such a large number of construction projects and their outstanding problems,need to follow the audit,in the project construction process,the entire process of construction projects for continuous supervision,process correction,to ensure the smooth completion of construction projects.Construction project tracking audit This new type of audit,compared to the traditional audit-based audit mode,emphasizing the prior prevention and control,to overcome the limitations of ex post supervision,whether it is to improve the construction project investment effect or from the source On the containment of corruption,have an irreplaceable role.However,due to tracking audit as an exploratory work,there are still many limitations and deficiencies in itself,which virtually increase the risk of tracking audits,so we should also manage the risk of tracking audit at work.This paper,based on the social audit,summarizes the current situation and problems of the audit project to track the audit risk.By identifying the risk,assessing the risk and risk prevention risk management process,combining with the actual situation of the construction project tracking audit,using literature research,experience and so on This paper summarizes the risk factors of the audit project,and introduces the risk matrix method to evaluate the risk level of the audit risk factors.In view of the main audit risk factors in the whole process of the construction project,the corresponding risk aversion strategy is put forward.The risk of the construction project is divided into the audit implementation risk,the audit quality risk,the audited object risk,the risk matrix method is used to sort the risk factors as a whole.Through the example analysis,the whole process of the university conference center is tracked.Factors,and put forward targeted risk prevention measures.