In each stage of the construction project, the design stage is an important part of the project from concept to entity, and plays an important role in construction project cost. Extending the audit scope to this stage by tracking audit personnel is of positive significance to control object cost, improve audit value-added services, perfect function, and improve economic benefits. The value engineering theory considers its function goal and cost goal, and combines the function applicability and economic rationality. From the perspective of the whole process auditing, this paper considers the function goal and cost goal of the design stage comprehensively and reasonably, which improves the economic benefits effectively.%在基建工程项目的各个环节中，勘察设计阶段是项目从理念到实体转化的重要环节，对基建工程项目造价的影响巨大，跟踪审计人员将审计范围延伸到这一阶段对控制项目的造价，发挥审计的增值服务，完善功能、提高经济效益有着积极的意义。价值工程理论统筹考虑了项目的功能目标和费用目标，将项目的功能适用性和经济合理性有机地结合在一起。本文从建设项目全过程审计的视角，对勘察设计阶段全面合理统筹考虑功能目标与费用目标，有效提高了项目的经济效益。
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