Public Utilities Construction Project Audit Risk

With social progress and people to the material and cultural life of the growing demand, in recent years, the government has strengthened medical education, health, sports and other undertakings of input, effectively improve the people's living, produced great economic benefits, social and environmental benefits. The government investment projects more and more, but for completed project auditing after, through the analysis found that many of the project is to exist to varying degrees funds out of control problem. "SanChao" (i.e., settlement, the budget exceeds the budget estimates, the probable calculation exceeds the estimation) occurred frequently, seems to become incurable persistent ailment. How to manage and make good use of taxpayer money is every one taxpayer deeply expect, but also in every auditor before a very important issue. The government audit responsibility is the governmental audit system one of the core problems, including economic responsibility audit of criterions, the implementation of the problem, performance auditing supervision through auditing ownership of state-owned enterprises, government audit results announcement question and so on, are currently urgent to solve problems of theory and practice.This article from the government public capital construction project auditing based on study objectively analyzes the public construction projects audit risk reasons and puts forward the corresponding countermeasures to government departments effectively prevent the public enterprise construction project funds out of formulate corresponding rules to provide the reference. This paper firstly introduces the government auditing and audit risks related concepts; Secondly study analyzed the public construction projects of the present situation; auditing Again fuzzy comprehensive evaluation method to establish the models to analyze the public construction projects audit risk, and combining the practice case analysis, Finally, according to the auditing situation and I in the audit unit internship experience, targeted puts forward some corresponding countermeasures for controlling the audit risk.