The Following-up Audit Risk Research Of Government Investment Project With The Railway Construction Between The Cities Of Dongguan And Huizhou

The increasing growth of market economy boosts the scale of social investments, and the social public project investment has also been expanded. Generally, the government investment projects are complicated to construct, and it is of necessity to introduce the mechanism of following-audit to supervise all sorts of irregularities in the process of project implementation, and helps to relieve the risk of government investment project and stimulates the healthy development of social economy. The following-up audit is in charge of the business situation of the target and also undertakes the corresponding audit risk. The aim of following-up audit is to realize the supervision function of audit and improves the implement effect of government investment project.In addition, it is advantageous to the reasonable use of government investments. Therefore, the study on following audit risk promotes the effect of the implementation of following audit, and achieves the orderly conduct of the government investment projects.The project audit of Guan-Hui railway(Dongguan city and Huizhou city) is the research object. It analyses the existing categories and the causes of following-up audit risks, meanwhile the example of project of railway construction between Dongguan city and Huizhou city has been listed out to illustrate the risk control of following-up audit, which comes to some useful and meaningful suggestions and countermeasures. It is proposed that the following-up audit risk assessment system can be established to determine the audit risk of projects, and it also suggests that the following-up audit risk can be reduced with the audit talents team construction and institutional reform can be paid attention. The conclusions have some reference value to auditing officers engaged in the government investment auditing, and help the development of following-up audit risk control.