Research On Construction Cost Auditing Risk Of Construction Stage Of Water Engineering Project

Since the reform and opening up,the rapid development of my country's economy and the introduction of the government's encouraging policies for infrastructure construction have jointly promoted the vigorous development of infrastructure construction.As an important branch of infrastructure construction,water engineering construction is related to people's production and living environment.In recent years,it has been highly valued by the state.The investment in water engineering construction has continued to increase,and water engineering construction projects have been launched on a large scale.Under the background of vigorous development of water engineering construction,how to strictly control the engineering cost of water engineering projects,and maximize the combination of audit and supervision functions to improve the use of investment funds is essential.The project cost tracking audit is particularly prominent in the audit of water engineering construction projects.By transferring the timeline of the audit to the process of cost occurrence,it is conducive to the auditors to discover irregular behaviors in the construction process in time,and Participating units provide real-time feedback,effectively stop losses,improve the efficiency of the use of construction funds,and maximize the rights and interests of investment entities.With the popularization and use of engineering cost tracking audits in my country,the auditing work of water engineering construction projects also increasingly uses engineering cost tracking audit methods,and the theoretical research on engineering cost audit risks is still in the development stage.Therefore,it is of practical significance to follow up the audit work carried out by the audit personnel to study the audit risks in the project cost tracking audit and formulate corresponding preventive measures in a targeted manner.The construction and construction process is the link with the highest proportion in the total cost of water project construction projects,which involves greater risk of project cost and has certain research value.In summary,the content that this article wants to discuss is the audit risk and countermeasures during the construction phase of water project cost tracking audit.First of all,the paper uses case analysis method,based on the case of the construction cost tracking audit of the water supply project in the X city,condenses the process of identifying audit risks by the auditors of the government audit agency,analyzes the causes of the construction cost tracking audit risk during the construction phase,and proposes Corresponding risk response strategies.Secondly,starting from the case experience,the thesis attributes the audit risk from the inherent risk,control risk and inspection risk level,and discusses the possible audit risk of water engineering construction projects.Among them,the causes of inherent risks are imperfect legal systems and inherent risks of water engineering projects;the causes of control risks are imperfect project management and the risk of absence of supervision;the causes of inspection risks include flaws in the design of audit plans and the use of audit technology Unreasonable,auditor's business and professional moral hazard.Thirdly,the paper puts forward four suggestions to deal with the risks in combination with game theory,information asymmetry theory,and principal-agent theory,which are the improvement of legal system,the improvement of internal control system,the application of BIM model and big data.Engineering audit technology to improve the quality of auditors.Through the combination of practice and theory,the thesis provides certain ideas and methods for engineering cost tracking audit practitioners,and provides a certain reference value for water engineering project tracking audit research.