Research On Tracking Audit Of Affordable Housing Projects In T City

China is a populous country,and the population structure is developing with an aging trend;the gap between poor and rich people is widening since the Reform and Opening,and people who is waiting for the government relief can be seen everywhere.Although the affordable housing system has experienced the path of reforming nearly two decades,but it is still not mature enough.In order to accelerate the development of affordable housing,it has been listed in one of the most important issues in "Twelve Five-year Plan",and the coverage of affordable housing will exceed 20%of urban population until to the end of "Twelve Five-year Plan",then the affordable housing project system will be basically established.In order to make sure that the polices of affordable housing project can be implemented in China,a four-year tracking audit of affordable housing in a national wide.Tracking audit is a new audit methodology born in the steady development of audit system in China,which effectively change audit intervention point from afterwards to advance;while the audit and audited behavior act simultaneously,the existed and potential problems can be found in time.Tracking audit has a positive impact on regulating the power running track of department being audited,and reduce the risk of missing and mistake.However,during the implementation of tracking audit in national wide,many difficulties have been met,which are still need to be developed and find out the solutions.This research is based on three basic theories,which are;"Accountability","Immune System",and "Balance of Powers";introduces the problems of affordable housing projects in capital,construction,and housing allocation in T city,by using literature analysis,theoretical analysis,and case analysis,and takes the tracking audit of affordable housing in T city as an example,to introduce the implementation of tracking audit of affordable housing in this city.According to the research,this city has difficult issues such as long duration,heavy task,hard to adhere;many departments involved,and the departments being audited do not cooperate,which lead to difficulties to obtain evidence;lack of independence of auditors,and audit evaluation becomes a formalization;relevant legal system need to be improved;lack of big data,and lack of usage of computer audit;the quality of auditors need to be enhanced,and lack of performance evaluation system of auditors etc.Regarding the issue above,five solutions have been proposed:1.Establish before,during,and afterwards coherent audit model;2.Develop consistent audit embodiment;3.Improve the big data system,and play the role of Auditor Office in tracking audit;4.Establish the related law;5.Construction to strengthen the audit team,and improve the quality of audit staff.This research proposes solutions which work closely to tracking audit,by collecting a large number of documents,analysis tracking audit related theories,and takes the analysis of tracking audit of affordable housing projects in T city as an example;and aiming at helping the audit and research in related area,so that Chinese auditing system will escort the development of people's livelihood.