The Study On Performance Auditing Of The Affordable Housing Project

Since ancient times, happy life and work is the pursue of most people. However, with the development of economic and urbanization, the purchasing of houses is new problem which most of us will face. To guarantee the accommodation of low in-come people and other vulnerable groups, and to build a harmony,stable, healthy society, our government has rolled out a policy called affordable housing projects. Unfortunately, from the “the no.30 of audit's outcomes, 2015”which put forwarded by audit department of government, so many problems have been found in affordable housing projects.Submitting fake files to gain funds,wrong using methods of funds, collection and payment of funds, checking of the allocation,withdrawal mechanism of supported person are concluded. These problems not only hindered the healthy development of affordable housing projects, but also affected the affordable housing project implementation performance. Therefore, accelerating the construction of affordable housing projects to improve efficiency in the use of financial resources, to improve the housing conditions of poor families, for establishing a service-oriented government, a comprehensive well-off society has very great significance.This paper is to use the 5E model as performance audit study to evaluate the targets objectively. Turning 5E concepts as practice indicators, using affordable housing projects as the research object, and putting audit theoretical concepts as a starting point. By drawing on research and practical experience performance audit of American and European countries,and reference to the national income housing project on the audit results announcement released by the audit commission in past few years, the focus of A city affordable housing project as a case of performance audit, the audit focused on the audit objectives, audit scope,audit objects, audit procedures, audit methods, audit content, audit emphasis,audit results and other aspects of analysis of the status of audit, and further explained its problems through the audit procedures, the audit method, the audit content, as well as from the government level,the system level auditing, auditor level, the level of audit approach in order to analyzes the cause of these problems. For the above-mentioned case, make the appropriaterecommendations to rationalize, the theoretical study of affordable housing project performance audit has important theoretical and practical value.The innovation of this paper is the evaluation of performance audit 5E and practice A city combining detailed analysis of the city's evaluation system, provide some guidance for the practice of our performance audit work. However, due to my limited capacity, coupled with the affordable housing project performance audit practical operation is strong, so there will be some shortcomings in this paper.