Optimization Study Of Bidding Audit Of Construction Projects

It is clearly stipulated in the Law of the People’s Republic of China on Tendering and Bidding that relevant bidding must be carried out for major equipment,materials and other procurement activities of engineering projects in China during the construction process.With the implementation of the bidding system,great achievements have been made in the bidding of construction projects,which effectively ensures the fairness of the rights and interests of all parties in the bidding process and improves the transparency of the bidding work.Even so,there are still violations and illegal situations in the bidding process,which destroy the normal operation order of the market.Although the state has introduced relevant laws to rectify such problems from the legislative level,due to the strong concealment of illegal behaviors and the inadequacy of relevant supervision work,such phenomena have been repeatedly banned.Therefore,in the field of engineering projects,enterprises should establish a scientific and reasonable bidding audit system and pay attention to the important value of audit work for the development of project construction.Through taking corresponding measures to effectively prevent the audit risk in the process of bidding,so as to gradually improve the audit quality.Based on the collation and analysis of relevant materials and literatures,this paper points out the development process,status quo and existing problems of the current project bidding audit work,under the guidance of principal-agent theory,information asymmetry theory and fiduciary responsibility theory,this paper analyzes the project bidding audit work,the expert scoring method and questionnaire survey method are used to analyze the risks of project bidding audit work,and summed up the internal control,implementation process,bidding process,information management and audit quality of five types of risks.On this basis,16 representative risk indicators are screened and their influence weights are analyzed one by one.Grey comprehensive rating method and analytic hierarchy process are used to construct the corresponding audit risk evaluation model to evaluate the selected risk factors.Finally,the model is used to carry out empirical analysis with the bidding audit of A residential project in A city as a case to evaluate the main factors affecting the bidding audit risk of the case project and the degree of influence.Based on the analysis of the empirical research results,this paper puts forward five risk prevention measures: optimizing audit system,rationally selecting audit methods and procedures,constructing audit risk database,improving the informatization level of audit work,and improving the professional level and professional quality of staff.This has certain reference value for construction project bidding audit work.