Follow-up Audit Of The Entire Process For The Study Of Subcontract Engineering Cost Management

This article studies the governance effect of the whole process of follow-up audit on the engineering cost of subcontracted projects with low prices.With the acceleration of urbanization,China's engineering market is also accompanied by the rapid development of urbanization.In order to meet the needs of the marketization of engineering,the mode of project cost has also changed from the traditional fixed price valuation model to the quantity list pricing model.The demand for engineering audits has increased dramatically during the transition from project cost management to the market.Considering that the current traditional completion auditing of final projects has certain limitations in the process of engineering project management.A large amount of audit evidence cannot be obtained directly in the engineering process,and it is difficult to timely and effectively manage unreasonable engineering project changes.The audit model of the traditional completion and settlement accounts has limited governance effect on the subcontracted projects with low bid prices.Therefore,the follow-up audit of the whole process has great significance for the governance of low-cost subcontracted projects.At present,the domestic and international studies on engineering project governance theory are relatively mature.Based on the governance requirements,the whole process of tracking audit theory has been proposed,and some theoretical explorations have been conducted at the theoretical level.However,the research on the specific auditing issues for the follow-up auditing in practice is not perfect.In particular,there is little mention of the audit research on the mechanism of subcontracting engineering fraud arbitrage at low prices,and this article attempts to carry out innovative discussions in this direction.The article comprehensively uses case studies,interviews,and other methods to complete the data collection.Through the method of comparative study of the two cases,the theoretical system that integrates the theory of engineering governance and the theory of follow-up auditing is applied to the working mechanism and practical application methods of the whole process of follow-up auditing.Combating,through fraud triangulation theory and earned value method,the whole process of follow-up auditing analyzes the causes of fraud and performance differences in case projects,and thus compares the real effect gap between the traditional model and the whole process follow-up audit model under practical application.Through comparative research,we can obtain the following conclusions:For a series of problems exposed in the practice of bill pricing model,the whole process of follow-up auditing can provide better governance effects;the whole process of follow-up auditing is obviously required in the working principle and governance mechanism.Better than the traditional audit model,with greater pertinence;under the same or similar other factors,the whole process of follow-up audit is better than the traditional project completion audit project governance;the popularity of the whole process of follow-up audit is conducive to China's engineering construction.Increased performance in the field.The research value of this article aims to explore the role of the whole process follow-up audit model in the sub-contract engineering project,and it can provide useful enlightenment in curbing China's engineering fraud.