Implementation Path and Optimization Strategies for the Whole-Cycle Economic Benefit Audit of Construction Engineering Projects

本文详细阐述了建筑工程项目经济效益审计的三个阶段:事前审计、事中审计和最终审计。通过构建“三专一智”审计团队架构,运用智能审计平台与现场勘验工具,实施“五步递进”作业法,确保审计工作的全面性和准确性。同时,提出了提高审计质量的对策建议,包括构建智能审计体系、培育复合型人才梯队及推动经济效益与可持续性双轨融合。This paper elaborates on the three stages of economic benefit audit for construction engineering projects: pre-audit, in-process audit, and final audit. By establishing a “three-specialized and one-intelligent” audit team structure, utilizing intelligent audit platforms and on-site inspection tools, and implementing a “five-step progressive” operational approach, the paper ensures the comprehensiveness and accuracy of the audit work. Additionally, it proposes countermeasures to enhance audit quality, including constructing an intelligent audit system, cultivating a compound talent team, and promoting the dual-track integration of economic benefits and sustainability.

Authors

Publication Details

Journal
Frontiers of International Accounting
Published
2025-01-01
DOI
https://doi.org/10.12677/fia.2025.144104
Primary Topic
Construction Project Management and Performance
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Implementation Path and Optimization Strategies for the Whole-Cycle Economic Benefit Audit of Construction Engineering Projects

于晨 徐
Frontiers of International Accounting
Construction Project Management and Performance
article

Implementation Path and Optimization Strategies for the Whole-Cycle Economic Benefit Audit of Construction Engineering Projects

于晨 徐
article en

Abstract

本文详细阐述了建筑工程项目经济效益审计的三个阶段:事前审计、事中审计和最终审计。通过构建“三专一智”审计团队架构,运用智能审计平台与现场勘验工具,实施“五步递进”作业法,确保审计工作的全面性和准确性。同时,提出了提高审计质量的对策建议,包括构建智能审计体系、培育复合型人才梯队及推动经济效益与可持续性双轨融合。This paper elaborates on the three stages of economic benefit audit for construction engineering projects: pre-audit, in-process audit, and final audit. By establishing a “three-specialized and one-intelligent” audit team structure, utilizing intelligent audit platforms and on-site inspection tools, and implementing a “five-step progressive” operational approach, the paper ensures the comprehensiveness and accuracy of the audit work. Additionally, it proposes countermeasures to enhance audit quality, including constructing an intelligent audit system, cultivating a compound talent team, and promoting the dual-track integration of economic benefits and sustainability.

Frontiers of International AccountingVol. 14(04)
Openalex Percentile: Top 77%
Construction Project Management and Performance
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.