Construction project audit

Author: Qi Yannong Jiang Yingying Zhao Rongying
Publisher:
Publish Date: 2003-01-01
Features: Construction projects refer to the reproduction of national fixed assets, including both simple reproduction and expanded reproduction. They are an economic activity where the state or enterprises increase their fixed assets, encompassing various forms such as new construction, expansion, renovation, restoration, and comprehensive renewal. Each form involves the entire process of constructing and purchasing fixed assets, as well as related tasks. These tasks are indispensable to ensuring the normal construction, implementation, completion, and commissioning of basic construction projects. Different management approaches for construction projects also determine the various forms, methods, and audit focuses of construction project audits. To strengthen the management and supervision of national key construction projects and related construction projects, truly achieving expected investment goals, audits—as the fundamental functions of economic supervision, economic evaluation, and economic certification of economic activities—have become increasingly prominent and important. National audit agencies, corporate internal audit departments, and social civil audit organizations play an ever-growing role in various fields and aspects, contributing to the audit supervision necessary to meet and fulfill the construction goals and requirements of investors.