A Research For YC Greening Project Audit Of MJ Expressway

At present,the expressway greening projects of our country has adopted the post audit.In this audit mode,usually can not effectively solve the existing projects in the waste of resources,poor management,efficiency is not high,unable to advance,in full range,afterwards to control effectively.Therefore,as a new type of audit,audit tracking.Tracking audit runs through the whole process of engineering construction projects,covering all stages of the project,so as to achieve a full range of supervision in the real sense,greatly enhancing the efficiency and effectiveness of the project audit.Firstly,this paper analyzes and expounds the connotation and classification of the project audit from the theoretical point of view,which shows that the final accounts audit and the follow-up audit are two kinds of engineering project audit models which are often used at present.Through the elaboration of the principal-agent theory and the stakeholder theory,this paper provides a theoretical basis for the case study of the project audit.Secondly,in the YC greening project of MJ expressway as a case study,this paper introduces the basic situation of the YC greening project of MJ expressway,as well as in the final audit mode the greening project implementation audit and audit results.Then explain some problems after the audit of the accounts are displayed in the YC greening project of MJ expressway,namely the existence of budget audit is nottimely,the bidding audit is not timely and data audit evidence of the difficulties,the concealed engineering audit method is difficult to control the problem,analysis of the reasons for the problems in the YC landscape engineering project audit of MJ expressway,obtained the existence of these problems is due to the audit of the accounts is limited to the concept of compliance audit,on the early stage of the audit,lack of timeliness of the early stage of the audit,audit power is insufficient and audit quality needs to be improved.Again,because of the traditional audit mode there are so many problems,this paper proposes to optimize the YC greening project audit of MJ expressway,namely the greening project investment project phase,survey and design stage,bidding stage,construction stage and completion of acceptance of the five stages to optimize the use of tracking audit.For the better implementation of the greening project tracking audit,the audit department should accurately grasp the five key links of project audit and external audit in depth,with the power to improve the audit quality to guarantee the smooth implementation of effective tracking audit.