Water Conservancy Basic Construction Audit

Author: Compiled by the Editorial Committee of Audit on Basic Water Conservancy Construction
Publisher:
Publishing Date: 2005-12-01
Features: This book aims to summarize the experience of auditing water conservancy construction projects and improve the theoretical system of auditing on water conservancy construction projects, providing theoretical guidance and practical operation guidelines for such audits. During the writing process, we faced the choice between focusing on practical operation guidelines or theoretical guidance, and between focusing on the cutting-edge development of water conservancy construction project audits or the practicality of current audit work. After discussions, referencing relevant theories, and consulting the opinions of experts, we chose to base the book on theoretical guidance, with a focus on forward-looking and technical aspects while also considering practicality. In terms of content and structure, the book primarily reflects the following features:
In terms of structure, it is divided into two parts: Basic Theories and Specific Practices. Chapters 1–8 cover basic theories, while Chapters 9–18 cover specific practices. In terms of content arrangement, it is organized according to the construction procedures of water conservancy projects, dividing the audit content into different special audit sections: preliminary work-budgeting (preliminary and final) – tendering and bidding – contracts – financials – resettlement funds – settlement – final accounts – economic responsibility – post-evaluation.
Each chapter adopts a modular framework system. During practical operations, the content of each chapter can be conducted independently or in conjunction with relevant content from other chapters. The theories and practices of auditing on water conservancy construction projects, based on traditional accounting-based audits, introduce the methods and procedures of internal control-oriented audits and risk-oriented audits.