Research On Audit Of National Science And Technology Major Projects Based On Risk-oriented

National Science and Technology Major Projects aim to achieve national goals By ways of core technology breakthrough and resource integration,these programs aim to accomplish the major strategic products,the key common technologies as well as important engineering,is an important part of National Science and Technology Development Plan on Medium and Long term.The audit of National Science and Technology Projects is the main supervision method of implementation.At present,the audit task of China government is heavy,and relatively insufficient.In view of the audit of National Science and Technology Projects,the government has adopted the way of purchasing public services,which effectively alleviated the difficulty of government audit work.On the other hand,the accounting firms involved in government audit work is still in the exploratory stage,there are some problems affecting the quality of audit work.Based on the accounting firms participating in National Science and Technology Major Projects audit,this thesis puts forward the research of risk-oriented audit mode of National Science and Technology Major Projects.First of all,considering the combination National Science and Technology Major Projects audit and of risk-oriented audit,from the identification and assessment of audit risk,audit risk response of major national science and technology projects of the audit work is analyzed,put forward the corresponding implementation type.From the project environment,project evaluation system,project internal management and other aspects distinguishing possible risk,and proposing measures to solve it.Secondly,in the part of case analysis,this thesis select "IMT-Advanced enhanced multimedia multicast technology" project audit analysis,the risk oriented audit model is applied to the audit process,and testing the risk oriented audit model.Finally,this paper makes a summary of the research,Risk-oriented audit model can be applied to the audit of National Science and Technology Major Projects,and it is necessary to use this audit model.Based on this paper,some suggestions should be put forward,Establishing risk-oriented audit consciousness,strengthening the construction of relevant laws and regulations,making use of National Science and Technology Major Projects audit results.