Research On The Whole Process Tracking Audit Of Capital Construction Project

As an important part of the audit,the whole process of construction project tracking audit runs through the whole construction period.In recent years,with the rapid development of China's capital construction,the investment in construction projects increased significantly.How to make good use of construction funds to make more improve investment efficiency is a difficult problem facing in front of every audits.The whole process of construction project tracking audit is an effective means to the capital construction project management,which plays an important role in regulating and perfecting the internal control system,saving investment funds and promoting the construction of clean government.This article starts from the whole process tracking audit of domestic and foreign research status quo,analyzes the characteristics and the advantages of the whole process tracking audit,and analysis the application of the audit of the whole process of construction projects in our country from the aspects of the owner,the construction side and the auditor.Finally,combined with the actual case,this article analysis the specific application of the whole process tracking audit in the main stages,put forward three problems in the specific application of the process,and puts forward the improvement measures.Due to the limited time of the author's research is not enough in-depth,the analysis of the audit case is also insufficient.The study of the whole process of the construction project tracking audit needs to continue.