Study On Tracking Audit In Construction Stage Of Urban Renovation Project

With the continuous development of urban economy and urban planning and construction management,there are a large number of existing buildings in the city that are facing irreversible aging,and it is extremely urgent to transform these existing buildings.In recent years,local governments at all levels have invested more and more in the renovation of existing buildings.How to use financial funds is not only a concern of the government,but also a severe test for audit institutions.The traditional post-event audit model has the disadvantages of large audit risk and difficult auditing role.It will move forward from the audit intervention point and implement follow-up audit,which can promptly identify problems and urge the audited units to rectify.Based on the position of entrusted tracking audit,this paper analyzes and studies the construction process tracking audit of urban renewal engineering.On the basis of analyzing China’s auditing laws and regulations and tracking the development status of auditing practice,the paper sorts out the related concepts of tracking and auditing of renovation engineering and the basic requirements of construction engineering tracking auditing,focusing on the implementation of the entrusted tracking auditing mode and the construction contract.Key tasks such as auditing,measurement and payment auditing,and engineering change auditing,starting from the auditing content and common problems found in the process,combined with the tracking of auditing related cases,conducted an in-depth analysis of the tracking audit work,and proposed effective countermeasures..Finally,the implementation method of the follow-up audit of the construction phase of the urban renewal project is verified with the case.This paper aims to explore a series of methods for tracking and auditing the transformation engineering with practical operational value,and provide reference for the auditing practice of the auditors,in order to improve the quality and level of the tracking and auditing of the engineering,and give full play to the function of the auditing "immune system" to realize China.Healthy economic development.