Study On Risk Management For CP Land Acquisition Project Tracking Audit

With the acceleration of the rapid development of China’s market economy and the urbanization process, the villages and urban fringe areas of old villages demolition and renovation projects fast forward, and move back to the resettlement project is gradually increasing in some areas due to forced evictions caused by the demolition to take serious incidents against the frequent occurrence of extreme way, so the land compensation and resettlement have become leaders at all levels of attention, focus and focus concern to the people, but also directly related to the sustainable development and social harmony and stability of the city. However, estimates of old villages of land acquisition compensation and resettlement funds, confirmation, payment, management has a direct impact on the vital interests of the masses, so in recent years involving government-led land acquisition projects, mostly requested audit institutions(mostly for the audit authority commissioned by social audit firms, such as accounting firms) tracking. From land acquisition tracking audit work seen, the audit of the external environment increases the diversity and complexity of the audit difficult to implement, it involves additional content, a wide range of policies, and the time span, the Auditing Company is unable to verify each question, plus some of their own professional audit staff skills are not strong, and too little experience and other factors inaccuracies, as well as the audit on the basis of inaccurate and so on multiple factors, which have increased the audit risk, the audit risk The large number surged to the audited entity audit failure might bring, but also attracted the close attention of social departments and professional organizations.Based on the social environment and the internal environment audit account, how to understand the audit and audit risk, how to strengthen the comprehensive identification of audit risk, audit risk consciousness, and how to effectively control and manage audit risk,has become a hot topic of discussion in auditing. I stand in the perspective A CPA,combined with land themselves in recent years, accounting firms involved in the demolition A practice audit, entrusted by the Beijing municipal government on CP land acquisition project tracking audit risk identification and prevention of management measures rough on a few insights.This paper from the concept of audit, audit risk, audit risk, tracking and so on,according to the SASAC issued in June 6, 2006 of the "central enterprises comprehensive risk management guidelines" study, and as a risk management audit tracking of CP land demolition project guide, introduced the CP land acquisition project tracking audit risk several types the use of Bayesian statistics theory, establish the tracking system and risk evaluation of audit risk model, through the evaluation of audit risk value analysis, finally put forward the corresponding risk management strategy, effectively reduce the CP landacquisition project tracking audit risk. In addition, according to the two innovation of audit risk management is proposed, one is to establish a sound risk oriented audit model, the two is to improve the comprehensive risk management system, the basic process of the implementation of risk management of each link and business process management,cultivating a good risk management culture, the integration of enterprise resources, full participation, promotion, based on common perception, the enterprise risk management concepts and measures, process into the company strategy formulation and implementation of the business. the research results of currently engaged in land acquisition tracking has a certain practical significance for audit staff.