Research On AO-assisted Auditing System In Tendering And Bidding Field Based On Stakeholders

Tendering and bidding system of the People's Republic of China was first carried out in 1984 and “Regulation on the Implementation of the Bidding Law of the People's Republic of China” was implemented on February 1st,2012,following the formal implementation of “Tendering and Bidding Law” on January 1st,2000.Management level of tendering and bidding has been greatly improved with a major boost to system construction,but there was still a certain distance from the current general policy of ruling country by law,as various violations of the tendering and bidding laws and regulations kept emerging with common occurrence.In such an environment,tendering and bidding audit came into being,with increasing importance and necessity,especially for the supervision of government-invested projects.How to better carry out the tendering and bidding audit of government investment project has become a new topic.Based on tendering and bidding audit practice of China's government-invested projects,the background,purpose and significance of this paper were expounded.On the basis of theoretical knowledge system on tendering and bidding audit of projects at home and abroad,combined with the present situation of our country,the auditing theory on tendering and bidding of government-invested projects based on the stakeholders was proposed and audited form was designed with the establishment of application mode of AO-assisted auditing system in tendering and bidding field.So an intuitive,systematic,and comprehensive auditing method was formed by AO-assisted auditing system applied in the field of tendering and bidding.With the integration of theory with practice,the specific problems of tendering and bidding audit in the actual project were analyzed thoroughly,in line with a certain project of medical building for the old.According to analyzing the cases,the theory and viewpoint of this paper was supported to seek the whole solutions.AO computer-assisted auditing system was developed and applied creatively to make full use of advanced technology to improve audit efficiency,especially in big data or massive data.Tabular representation of auditing issues to make laws and regulations corresponding to top mistakes combine with the actual implementation,presented the common problems in tendering and bidding straightforwardly.It provides a reference to the tendering and bidding audit work from extensive to intensive management.Hence,the system will be of great significance in efficiency promotion,perfect system,supervisory and service function.