In addition, some auditors themselves lack strong professional literacy, and their professional theoretical knowledge and practical operation skills cannot effectively adapt to the needs of modern construction project auditing.
They also lack knowledge of relevant laws, regulations, financial auditing, and other aspects, resulting in low efficiency and quality of auditing work.
Therefore, this article explores the audit methods of construction projects and conducts in-depth research on the tracking audit of construction project costs.
In addition, in some construction projects, design changes in some projects are not in line with reality, and there are often cases of excessive and blind changes in audit plans, which cannot provide scientific and effective decision-making basis for construction enterprises
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Only by strengthening the exploration of audit strategies for construction projects, providing standard chart audits, and comparing audits, comprehensive audits, and selective audits can we effectively promote the tracking of construction project cost audits.
However, most of the current construction project costs are controlled after the fact, and cost tracking audit can effectively cover the audit work in engineering design, procurement and construction processes, thereby effectively improving the level of construction project management and cost efficiency, and ensuring the two-way improvement of economic and social benefits of construction projects.
The cost audit of construction projects itself is an important work project that integrates economy, technology, laws and regulations.
To ensure the smooth progress of construction work, it is necessary to strengthen construction audit work and promote the tracking of construction cost audit.
During the audit process, it is not only necessary for actual personnel to have a detailed understanding of the relevant laws and regulations of the project, but also to have a detailed understanding of a series of construction engineering knowledge, including building technology, architectural design, and construction technology.
Keywords: construction engineering; Audit methods; Cost tracking audit itself is a comprehensive work in construction engineering audit.
So, based on the current situation of construction projects in China, it can be found that these construction units often encounter adverse situations such as high fee standards, high fixed unit prices, and excessive calculation and fraud in project completion settlement, which directly leads to insufficient objective and accurate cost settlement of construction projects.
Abstract: With the rapid development of China’s social economy, the construction industry has also experienced rapid development in this context.
The problems in construction project audit methods and cost tracking audit are relatively late in the development of China’s construction project audit and cost tracking audit work, which inevitably leads to various problems and defects in the actual development process.