Author(s)

Chuankai Chen

Corresponding Author

Chuankai Chen

Abstract

Follow-up auditing, as an effective means of controlling construction project costs and improving the utilization of construction project funds, breaks through the traditional post-audit model of construction projects and enables dynamic cost supervision throughout the construction process. Based on the characteristics of building construction projects, this paper elaborates on the main application significance of follow-up auditing at different stages and proposes targeted methods. The starting point of this research is to address issues such as budget overruns and non-standard contract changes that occur during project construction, aiming to achieve precise project management, ensure that construction projects attain the specified economic effects, and realize the transformation of project budget management from passive accounting to active control.

Keywords

Engineering cost, Follow-up auditing, Building construction