Research On Commissioned Audit Quality Evaluation Of Government Investment Construction Project

Government investment is an important factor of promoting social and economic development. As the public products provided from the local government, government investment construction projects play an indispensable role of enhancing the level of social welfare. Government investment construction projects are mainly funded by taxpayers. Using minimal resources to meeting the most reasonable functional requirements should be the one of the most important goals of local government, and it has been the basic power for local government to strengthen construction projects auditing supervision.National audit and social audit are important components of our country’s audit organization system framework. Currently, the government is responsible for the overall implementation of the government construction project audit jobs, there exists varieties of contradictions, such as unreasonable administrative system, lack of human resources, the limited professional ability. All these contradictions will be large restrictions to the improvement of the government investment construction projects audit quality. Therefore, social audit employed participating in government investment construction projects audit has important practical significance. Audit quality is the life of audit, it directly affects the national audit authority, the validity of the results and the taxpayer’s satisfaction. No scientific evaluation, no efficient control.This paper focuses on the reasonable combination way of national audit and social audit, how to establish the government investment construction project audit quality evaluation under social commissioned audit mode, how to strengthen audit quality evaluation and audit quality control work.First of all, the author elaborated the paper’s selected topic background and research significance, the government investment construction projects audit system, the relationship between social audit with government audit and the situation and practical application of audit quality evaluation. Then, author analyses orientation of project cost audit in government construction project supervision, the existed difficult problems in the whole process of audit, and then author puts forward the corresponding optimization measures. Secondly, author expounds the necessity of resources integration of national audit and social audit under the situation of heavy task and the shortage of the auditing power. At the same time author offers the principles in the integration which should follow. Then author puts forward the audit principal-agent chain and the balance measures between the two sides under the commissioned mode. Again, for the sake of formation of scientific evaluation and effective control to the government investment construction projects audit quality, the author established government investment construction projects audit quality evaluation index system and evaluation model under the commissioned mode. It provides a new idea of the government investment construction projects audit quality evaluation. Finally, author explores strategies of optimizing government construction projects audit quality.This paper discussed the necessity of resources integration of government audit and social audit in government construction project, and affirmed the prospects of this commissioned audit mode. Then the author summarizes present situations of resources integration of government audit and social audit in government construction projects audit, and puts forward the corresponding policy recommendations for them, which lay good foundation for the effective use of social audit resources. Above analysis results, the author put forward a quantitative evaluation method of government investment project audit under commissioned partner. The evaluation method is based on extenics, and the evaluation results provides information demands with direct judgment standard, and it is beneficial to strengthen audit work of daily management and supervision.