Follow-up Auditing Research On The Government Investment Construction Projects

With the progress of our society,the construction projects in our country develop in the situation and content,and the scale of projects become more and more larger.Due to the construction of projects is generally longer,the construction process is more complex,it is easy to cause the funds wasted.The main duty of audit in China is to audit government investment projects.In China,the audit methods of government investment projects are mainly after the projects,but in the current circumstances,the post audit is also facing severe challenges.The development of audit subject is inseparable from the scientific concept of audit.It is of great significance for the construction of a regular and effective supervision mechanism to supervise and control the government investment.The audit proposed in recent years,the audit process of construction projects throughout the beginning,with before,during and after the event,such as the audit work,the creation of a new concept of the audit,the effective implementation of the audit objectives,funds for the government to play a role,and ensure the use of funds for construction projects,society more and more recognized on the implementation of the project audit.In this paper,the author has written the following contents:first,the author has a clear positioning of the research direction of this paper,the background of the study,and the depth of the development of the status,the second is the basic concepts and the theoretical basis,the theory and the audit of government investment projects,and follow up audit procedures and methods were introduced in this paper;the third is the comprehensive summary and introduction to the existing problems in the audit of government investment projects,and in the light of these problems are analyzed;the fourth mainly elaborates the countermeasures to promote the development of follow-up audit in our country,and the development direction of China's tracking audit;this chapter is the analysis of the case,mainly introduces the basic situation and meet the S project in the process of audit problems,put forward corresponding suggestions.