A Case Study Of Highway Bridge Construction Project Tracking Audit

At present,in the process of the rapid development of China’s social economy,the momentum of pursuing urbanization is becoming more and more significant.In this process,it is essential to pursue the development of the construction industry of engineering construction projects.However,the construction of some large-scale engineering construction projects requires a large amount of investment and the financial support of the government.Therefore,these engineering construction projects relying on government funds have attracted the attention of relevant national departments and even the society.Now,for the majority of the engineering construction project audit work,the relevant government departments still adopts the traditional post audit mode,the existing audit time lag,the efficiency is not high,the other passive intervention limits,resulting in serious economic losses,the traditional post audit has not meet the requirements of construction projects now.In the face of the current severe situation,the whole process tracking audit is gradually favored.The whole-process follow-up audit is an audit form in which the team members of the audit department carry out comprehensive supervision and evaluation on the engineering construction project at any stage based on the standards of laws,regulations and business norms.Its advantage is that it can carry out synchronous audit on each stage and each link of an engineering construction project.The audit team can find the existing problems at any time,put forward audit suggestions in time,and effectively implement solutions,so as to achieve the audit goal of supervising financial reality,legality and efficiency.To rely on government funding of the engineering construction project implementation of the whole process of tracking problems found during the audit process and the causes were analyzed,and based on the research status at home and abroad scholars,adopt literature research and case study method,the audit office in H city to the construction of A highway bridge project follow-up audit as A case study analysis.The first part of the body is an overview of the case research background and significance,research status at home and abroad,innovation points and shortcomings,as well as research methods and research content.The second part describes the concept,characteristics,objectives,basis and principles of the tracking audit of engineering construction projects,briefly summarizes the implementation content of the tracking audit in each stage,preliminarily understands the tracking audit process,and then sorts out the related theories based on the tracking audit.The third part is based on A highway bridge engineering construction project audit object,this paper briefly describes the background for engineering construction projects,construction projects,the engineering construction project characteristics and the characteristics of engineering construction projects of the influence of H city accounting office audit work,such as basic situation,and introduced the tracking audit organization and implementation of construction projects,The methods adopted by the audit team members in the implementation of follow-up audit,the existing loopholes,and put forward improvement strategies;The fourth part,the implementation of follow-up audit found in the process of the root of the problems,such as insufficient audit team members,audit process is not comprehensive,audit quality is not high,lack of unified standards.Then analyze the cause;The fifth part puts forward the improvement strategy to the loopholes in the implementation of followup audit.Through the case study of the follow-up audit of H City Audit Bureau of A Highway Bridge Engineering construction project,this paper has many aspects of significance.For the government audit departments,the new audit mode can replace the outdated audit mode,which can improve the tracking audit process and break through the existing limitations of audit means.For engineering construction projects,it can achieve higher quality output,save investment costs,obtain greater benefits,extend service life,and ensure the legitimacy and transparency of the construction process.For the country and the society,it can control the cost and play a demonstration role for other engineering construction projects in the society.