The Study On Quality Evaluation And Improve Of Government Investment Projects Tracking Audit

In recent years, with development of economic power and the improvement of the comprehensive competitive strength in China, there are more and more construction projects of national infrastructure; and bigger capital investment.Such as the world-famous south-to-north water transfer project, the total investment is more than six hundred billion. And MountLuearthquakeis needs more than eighty-six billion. These big construction projects related to people’s livelihood demonstrate the enhancement of the national strength. But if the people-benefit projects cannot meet the expected investment success, it would cause the waste of state financial resources and do harm to the national reputation. In order to reduce the government operation risk of the investment projects and the improvement of the efficiency of engineering investment effectively, it needs tostablish and perfect the supervision mechanism of government investment, think positively, adjust audit ideas constantly, and innovate audit methods. In the past, government investment construction project audits were focused on audit compliance and approval for construction cost after the completion of projects. It has achieved some success, but it cannot truly reflect the value of audit, and the engineering project risks cannot be prevented in advance effectively. On account of this, the national audit office points out that for large engineering investment projects involving the national economy and people’s livelihood, we must carry out the tracking audit through the whole process.How toensure the quality of tracking audit to make the government investment projects effective, which is the biggest problem for the auditing departments to solve at present. The audit quality is the lifeline of audit. In recent years, with the increase of the audit status in the country, government investment construction projects get a lot development in tracking audit, but there are still some problems. Especially in the basic audit institution, there are many problems that need to be solved in the tracking audit quality of construction projects, and auditing system to be constantly improved. Therefore, it is crucial for the basic auditing institution to research the tracking audit quality in the construction projects. Also, the government needs to require auditors to set up advanced audit thinking, strength audit skills to implement their own auditing responsibilities. When tracking audit, make full use of quality control as the audit ideas. By evaluating the quality of tracking audit in construction projects, clear the track audit quality control point and weak links, target on important stage of construction project quality control, and improve audit quality to maximum degree.