Research On The Whole-Process Tracking Audit Of W Construction Enterprise Y Airport Project

The rapid development of China’s economy is inseparable from the construction of engineering projects.The amount of funds involved in the construction of engineering projects is huge and the construction procedures are complicated.Auditing methods are needed to monitor the construction funds and construction management process to ensure the investment effect of the project.Construction companies are the main implementers in construction projects.For a long time,construction companies in our country usually adopt the audit mode of completion settlement.This post-audit mode can only perform the duty of auditing economic supervision,and there is still a long way to go for the comprehensive audit requirements of the entire process of construction projects,and it has greater limitations.The arrival of the information age has brought new developments in audit technology.The whole-process follow-up audit mode of collecting and analyzing engineering data came into being.It can help construction companies realize all-round visual dynamic management and control of engineering construction projects.Based on the principal-agent theory and stakeholder theory,this paper closely combines the auditing practice of W construction enterprise,and analyzes the Y airport project as a case to help W construction enterprise find the problems in the audit process and analyze the reasons.It is proposed that it is a scientific and reasonable audit mode to implement the follow-up audit of the whole process focusing on whole-process audit,during and post-event for construction projects.Build a follow-up audit system for the whole process of W construction enterprise.Put forward safeguard measures in terms of institutional environment,methods and staffing.Finally,summarize and forecast the full text.In order to improve the audit effect of W construction enterprises,improve the efficiency of operation decision-making,improve management performance.It provides reference for construction enterprises to establish a full-process follow-up audit system,forms a combined force of supervision to improve the quality of construction projects,and promotes a virtuous circle of the development of the construction industry.