Study On The Framework For Audit System Of Forestry Projects

The forestry engineering construction undrew prologue, since the central government has arranged special funds to support the four protection forests system construction from 1978. And it becomes the important means of reconstruction and recovery of natural ecosystem environment, accelerating the forestry development in our country. The central government has implemented the six forestry construction from 2001 that has been a more strategic decision for the forestry great-leap-forward development. It has related the success or failure in the ecological environment and sustainable development. Nation's huge sum of funds devotion to the forestry engineering has to need supervision and management abjectly. Therefore we need to set up a new auditing system suited to the forestry construction that is valuable not only for the auditing theory but the auditing practice. In one hand, the establishment of forestry auditing system widens the sphere of our auditing research and improves the auditing system, in the other hand, it strengthens the legal effect in the forestry construction supervision and maintains the safety, forth more to raise the efficiency of the construction. The author expounded major underlying forces of forestry auditing theory through the research in environmental determinism, interests coordination, fiduciary duty, etc. She also proved the necessity of the establishment of forestry auditing system from the three respects in long-term demands, short-term demands and actual demands.The forestry audit system is one of the national audit system. We think that is a audit system innovation in forestry area. This article's study has abided by the general audit framework. It contains 5 concepts mainly. Firstly, the audit entity of forestry engineering construction. The audit entity come into being due to the Fiduciary responsibility, and the result of the audit entity's behavior can have important influence both for the auditors and auditees. Secondly, to analyze the factor that can influence the goals of the forestry audit according to the providing and needing theory and to put a new opinion in forestry audit that is the three arrangement's audit goals. Thirdly, according to the different forestry engineering, different construction aim and different national financial support manners, etc, the auditing concept includes forestry engineering investment budgets audit, forestry engineering financial audit and forestry engineering performance audit. Fourthly, under the comparison of the advantage and disadvantage between the tradition auditing model and modern auditing model, we make a choice. We select multi-methods for collecting and analyzing evidence under the forestry engineering feature. We still use the Delphi method to evaluate the realization extent of forestry engineering rationality aim, use the PDCA circulation method to study the influence to the audit quality when we set up a new forestry engineering internal control. Fifthly, information, information issue and forestry engineering internal control are the basic problem that influences the forestry audit system. This article analyses the forestry information and the shortage, put a new method in order to solve it.Through the research, we have deduced some conclusions: first, we define the forestry engineering audit based on audit law, budget law, forest law and other reference law or regulations; second, lay out forestry engineering audit framework with forestry features and how to make a choice in forestry entity, how to ensure audit goals, how to select audit model and procedure, etc. third, emphases of the article is to put a new point of view in choosing ideal model and practice in forestry engineering audit. that embodies the effective combination between leading and realism in forestry engineering audit.