Research On Auditing Risk Of Engineering Cost During Construction Project Construction Phase

Since the new century,with the rapid development of China's economy,the total assets of the society have continuously expanded,and a large amount of capital has been invested in the construction of fixed assets.In the face of a large number of capital-intensive fixed assets construction projects,the primary task is to prevent the loss of investment funds and to prevent the participating units from deliberately increasing the project cost.This requires the use of the role of the project cost tracking audit to promptly review various illegal operations.Effectively supervise the use of investment funds in the project construction process to ensure the healthy operation of project funds.In the actual work,in order to improve the audit quality,the auditor must also correctly assess the audit risk of the project cost and bear the responsibility of improving the audit quality.Therefore,to prevent the construction project price tracking audit risk has become one of the important research topics of the project cost audit work.During the construction phase of the construction project,as the main forming stage of the cost of the construction project,the follow-up audit of the project cost is performed throughout the construction phase,which is very conducive to the control of the formation of the project cost,extending the past audit of the project construction cost to the process of cost formation,and can be more effective.The role of audit supervision.By strengthening the control of project cost tracking audit quality,conducting audits on construction project price tracking audit risk and risk prevention in the construction phase,it can promptly correct the problems existing in each participating unit,effectively reduce the loss of funds,and greatly improve the investment efficiency.The paper is based on the K-government funded housing construction project construction cost tracking audit as a case.Based on a comprehensive understanding of the related concepts and existing research of project cost tracking auditing risk during the construction phase of the construction project,the K government funded the construction of the housing project during the construction phase.The project construction price trackingaudit risk was analyzed and identified,and the risks arising from it were extended to the construction stage of the entire construction project,and the incentives for generating audit trails for the project cost were summed up.Finally,solutions were proposed based on the causes of the risks.Based on the risk of follow-up audit of construction cost during the construction stage of the construction project,this paper proposes to improve the follow-up auditing system for the construction cost of the construction phase,improve the internal control system,measure the amount of good engineering,implement risk-oriented auditing,and strengthen the overall quality management of auditors.The countermeasures for the selection mechanism of the accreditation body.The research results of the thesis have certain reference value for the auditors who are actually engaged in the follow-up audit of the project construction cost,and have a certain role in promoting the quality of the project cost tracking audit work.