工程跟踪审计外文翻译.docx
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工程跟踪审计外文翻译.docx
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工程跟踪审计外文翻译
中国地质大学长城学院
本科毕业论文外文资料翻译
系专姓学
2015年03月03日
外文原文
ProjectTrackingAudit
2014-managementfordevelopmentseries.?
TrackingAudit.
JosephDura.n
WiththerapiddevelopmentofChina'ssocialistmarketeconomy,thecontinuousimprovementofpeople'slivingstandards,increasingsocialdemandfortheprotectionofsoundandfasteconomicdevelopment,thestatehasincreaseditsinvestmentininfrastructure,inordertomeetthesocialpowerincreaseddemandforpowerplantsasaninfrastructureisconstantlybuilt.However,atallstagesoftheconstructionprocessoftheplant,thefunctionaldepartmentswillinevitablyoccuroperationsarenotstandardized,improperuseoffundsandotherviolationsoftraderegulations,tocircumventorminimizethephenomenonofviolationsoccur,weneedconstructionaudittracking.
1ProjectTrackingAudit
Constructionprojecttrackingauditreferstoanindependentauditinstitutionsandauditors(includingthetrialoftheAssociationwiththeauditdepartmentofsocialagenciesandprofessionals)useofaudittechniques,inaccordancewithrelevantnationallaws,regulationsandrulesandnorms,fromaninvestmentprojectforconstructionprojectscompletionofdeliverytothevariousstagesofeconomicmanagementactivitiesreal,legitimate,benefitsreview,monitoring,analysisandevaluationprocess.Thepurposeistoeffectivelycontrolandatruereflectionoftheprojectcost,andsafeguardthelegitimaterightsandinterests,improveconstructionprojectmanagement,andimproveinvestmentefficiency.
2ProjectTrackingAuditMainContent
Constructionphaseoftheprojectistheconstructionoftheentireprojectduringthelongesttimespan,thelargestchangeinphase.Tothisendthefollowingaspectsfromtheauditandcontrol:
Mixedinvolvedintheconstructiondrawings.
Understandconstructiondrawingstochangethesituation,beawareof,anddrawingsjointhearingtoassessthecostofcontent,forwhichmadereferencetotheviewsirrationalcontent.
Forconstructiondesignevaluation.
Ononeofthemajorconstructionprogramforeconomicanalysis,toseewhethertheorganizationalproblemsduetoconstructionprojectcostincreasedcontent,andsomeoftheconstructionschedule,process,plantomakereasonablesuggestionstofurtheroptimizetheconstructiondesign.
Progresspaymentpaymentcontrol.
Accordingtotheprogressofmeasurementengineering,progresspaymentspaidtoparticipateintheprojectcontrol,progresspaymentauditstoassistownersandvisaintimetotheprojectownersreporttheuseoffunds.
AuditandControlengineeringdesignchanges.
Engineeringdesignchangestobeproposedmeasurementandassessment,analysisoftheimpactofdesignchangesproposedcost,multi-protocolchangesfrompreferredapractical,mosteconomicalandreasonablechangestotheprogram,andestimatesthecostofdesignchangesmaybecausedbytheincreaseordecrease;closelywiththeownersandsupervisionunitstominimizedesignchangesoccur,andwherechangesoccurintheconstruction,butalsoinconstructionbeforethechange,inordertoavoidtheoccurreneeofaneventofaclaim;todesignchangesandmajorsitesupervisionMattersrecordandbrieflystatedthecauseofthechange,background,changethetimeproduced,participants,projectlocation,proposedunits.Providedetailedandreliableinformationoncompletionofsettlement;implementationofdesignchangestrack;analysisofthedesignchangestotheresponsiblepartyaccountable
Singlevisafortheprojectbemeasuredandevaluation
Toensuretimelyvisahiddenworks,timelymeasurement,timelyassessment,theownerpromptlydrewattentionintheconstructionprocess,wewillsendspecializedpersonneltogotothesite,tofullygrasptheprojectlive,checkthehiddenfigure,concealmentacceptaneerecords.Checkwhetherthecovertprojectvisabydesignunits,supervisionunits,constructionunitsandotherrelevantpersonneltothesceneacceptaneesignatureuntilformalitiescomplete,engineeringandas-builtdrawingsincludedinthesettlementagreementbefore.Whileconstructionofvisadoyoucalculatethecorrespondingefforttoavoiddisputesafterwards.Provideinquiryserviceformajormaterialsprocurement.Aftercompletionoftheprojectinaccordaneewiththetrustoftheowners,Iwillorganizeareviewteamtothecompletionofsettlementconstructionraisedbyauditandissueauditreports.
3ConstructionProjectManagementTrackingAuditRole
Trackingauditrunsthroughthewholeprocessofconstruction,whichisreflectedintheprojectfeasibilitystudy,preparationofaudittheestimates,biddingtodesigndrawingscomparativeeconomicrationality,preparationofconstructiondrawingbudget,project,constructionofthedesigncontracttermsofthecontractreviewandtentativepricingorarmorformaterial(equipment)inquirybidding,designchangesandeconomicengineeringreviewvisametering,meteringprojectprogresspaymentsaudit,onpreliminaryengineeringandmuchmoresettled,alltherequireddeterminethecostoftheproject,control,supervisionandmanagementoftheentireprocess.Afterthesettlementistoauditbefore,during,anextensionofthewholeprocessofauditingmethods,sothatthewholeprojectimplementationinacontrolledstate,caneffectivelyovercomethelimitationsofpost-supervision.
Strengtheningthedesignanddrawingseconomicallyrationalargumentcomparingthedesignphase.Trackingauditunitshallassisttheconstructionunitcostslow,whilefocusingonthedesign,thedesignoftheunitdesign,drawingsdemonstratewhethertheeconomyisreasonable,goodcontroloftheprojectcostfromthedesignsource.
TofocusonBOQpreparationofthetenderpricecontrolreview,whiletheprojecttenderdocuments,therelevantprovisionsoftheconstructioncontractcostauditshouldfocuson.
Bytrackingtheauditwillhelpmakeupforthelackofprojectsupervisionofinvestmentmanagementdeficiencies,andpromotesupervisionfulfilltheirdutiestocompletethejob.Bytrackingtheaudit,valuationandcostmanagementcanbettercontrol,supervisionandotherrelevantdepartmentstoerrorscausedtheprojecttomaketimelycorrectionsandaccountability.
Intheconstructionprocess,duetotheconstraintsofgeologicalconditions,etc.arenotvisibleusingfunctionaladjustmentfactors,designchangesareinevitable,changeeachcasehasavarietyofprogramstochoosefrom,audittrackingunitforsupervisionandconstructionunitsproposeddesignchangeeconomicandtechnicalanalysis,optimizationtips,makingbasisfortheconstructionunits.
Asafollow-upauditunitshouldgraspalotofbuildingmaterials,theactualmarketpriceinformationequipmenttohelpbuildamoreaccurateunitthroughinquiry,biddingorcompetitivenegotiationtodetermineareasonablepriceofmaterialsandequipment,soastocontrolorreducetheprojectThepurposeofcost;
Fortheconstructionsitetechnicalchangesandengineeringvisa,theauditorshouldbetimelyandaccuratetrackingofnuclearvolumepricing,writtenintimeforvisaformalities,asthecompletionoffinalaccountsbasis,especiallyforthefuturesettlementoftheexactamountofnucleardifficultpartoftheproject,hiddenengineering,auditorsmustmeteringsite,inordertoavoidcontroversyintheaccounts.
Incontrolengineeringprogresspaymentspayments,trackingauditunitsinaccordancewiththeprovisionsofcoreprices,calculatetheprojectcosthasbeencompletedwithinthescopeofthecontractpaymentpercentage,madeprogressbillingspaidadvice,progressbillingcontrolofthewhole.
4ConstructionProjectManagementTrackingAuditApproach
AndAttention
Tokeeptrackofauditindependence,objectivity,fairnessimpartiality.Payattentiontodistinguishtheaudittrackingandprojectmanagement.
Tokeeptrackofthecoordinationofauditworkandconstructionmanagement.Doactiveservice,activelycooperate.
Chooseagoodfollow-upauditunits,whilebasedonthechoiceofagoodfollow-upauditteam,thekeyistodothefollow-upaudit,decidedtotrackthesuccessoftheauditwork.
Strengthenon-sitefollow-upauditpersonnelmanagementandsupervision,improvetheoverallqualityandcomprehensiveon-sitetrackingservicelevelauditors.Thismainlyincludestwoaspects.Ontheonehandtheconstructionunitthroughthedevelopmentofrulesandregulationsrelatedtotheprojectsiteconstraintsauditorsandmanagement,constructionsitemanagementpersonnelstationedpartiesconducttheirsupervision.Moreimportantly,ontheotherhandisthefollow-upauditunitstostrengthenthepresenceoftheprojectsiteauditpersonnelmanagement,including:
First,accordingtovarioustrackingauditservices,withcorrespondingtrackingprofessionalauditors.Secondtrackauditormustcomplywithethicalandabidebyanindependent,objectiveandimpartialmanner,thepersonalandprofessionalethics,responsibility,skilllevelasanentrysiteauditassessmentindicators.Third,theestablishmentofself-disciplinesystem.Independentauditstrictlyenforceddisciplineandabidebyprofessionalethics.Fourth,thestrictimplementationoftheprofessionalsfromtheschool,theprojectleaderforreview,threequalitycontrolpersoninchargeofthetechnicalaudit.
外文资料翻译译文
工程跟踪审计
2014-管理发展系列《跟踪审计》
约瑟夫•戴瑞
随着我国社会主义市场经济的蓬勃发展,人民生活水平的不断提高,社会需求不断增加,为保障国民经济又好又快发展,国家加大了对基础设施建设的投入力度,为满足社会用电加大的需求,电厂作为一项基础设施正在不断地建造。
但是,在电厂的建设过程的各个阶段,各职能部门难免会发生操作不规范、资金使用不当等违反行业规定的现象,为规避或者将发生违规的现象降到最低,就需要对建设进行跟踪审计。
1工程跟踪审计定义
建设项目跟踪审计,是指独立的审计机构和审计人员(含配合审计部门协审的社会中介机构和专业人员)运用审计技术
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