Research On Evaluation And Control Of Auditing Quality Of Public Works

As a important supervisors for the use of government’s funds,public works construction project audit’s fundamental task is to oversee the funds from the taxpayer is to be rational and effective use.Public works projects species have wider and deeper engineering depth, long construction period, etc., which gives public works audit oversight brought many difficulties.Currently, the government audit institutions outsource audit services.With the power of social audit work,government audit institutions mainly play a role of controlling the audit process and quality,.Ultimately, forming the mode of that the audit results issued by the government audit agency.This model solves part of the problem of government audit, but in terms of commissioned audit quality also faces some problems.First, the article studies the theoretical concepts related to government investment projects commissioned audit quality and discriminates concept of government investment projects, employment relationship and the main form of the employment.Through theoretical study, the article further defined the meaning of the commissioned audit quality and the significance of the commissioned audit quality’s evaluation and control.Then, by analyzing the three aspects’impact of government investment projects commissioned audit quality’s factors and current situation, the authors established a government investment projects commissioned audit quality evaluation index and evaluation process for the purpose of objectively evaluating the quality of commissioned audits and enhancing the effective control.Finally, based on the factors affecting government investment projects commissioned audit quality analysis and evaluation studies,this paper presents the recommendations to strengthen the government investment projects commissioned audit quality control.Based on the evaluation of government investment projects Commissioned audit is independent of this level of audit authority, this paper compared the audit institutions and social audit agency’s quality of audit work with audit-related standards.Which is conducive to improve the quality of hiring audit in both audit institutions and social audit agency by analyzing and ratings the quality of the audit work.Another innovation of this paper is that used a comprehensive scoring method to build an easy evaluation process.In order to meet the increasing need for audit,the author established the audit quality evaluation index of whole process of public construction projects and put forward method of calculating quantitative index. This is conducive to the rapid promotion of commissioned audit quality evaluation and strengthen the control effect.