Study On Audit Quality Appraisal System Of Highway Construction Projects

In recent years,as China's economy continues to develop,infrastructure projects increases gradually,especially the transportation construction projects.Due to the long period of highway construction,strong technical expertise,high security requirements,huge investment funds and other characteristics,which results in a large amount of engineering audit workload.In addition,coupled with limited audit power departments,government audit departments often use the social audit organization(accounting firms,engineering cost consulting firm,etc.)for the construction of transport projects commissioned audit.In order to standardize the management of commissioned audit work of transportation construction projects,improve the quality of the audit commission,and decrease the risk of it,China formulated the transportation construction project commissioned audit management approach according to "Auditing Law of the People 's Republic of China" "Law of the People 's Republic of China on Tenders and Bids".The law stipulates that the construction project commissioned audit includes the pre-audit,the period audit,the final account audit and the whole process follow-up audit.Although China's highway construction has experienced years of development,but due to the complexity of transportation construction projects,there may be multi-agency relationship,it has not formed a workable,effective delegation of audit quality evaluation system,which makes the quality of the audit commissioned by the traffic construction is difficult to evaluate objectively.In this paper,the related theory of entrusted audit and the literature review of public engineering commissioned audit are expounded.With the audit of highway construction in A province as the research background,the author analyzes the problem from the audit status of road construction project,and puts forward the problems and causes.specification.First of all,from the audit process to establish the standardization of commissioned audit on the one hand to solve the problem of commissioned audit,on the other hand provide a basis for the selection of indicators.Secondly,in the process of selecting the indicators,we can find the evaluation index from the perspective of social audit practice ability and audit business complexity,and analyze the validity of index selection from the practical angle.Finally,through the analytic hierarchy process and case calculation to establish the quality evaluation system.The quality evaluation system established in this paper directly reflects the situation ofsocial audit on project construction management,which is more convenient for the audit institutions to control and control the social audit institutions.On the one hand to ensure the smooth and orderly audit commissioned to meet the increasingly comprehensive construction projects commissioned by the audit needs.On the other hand urging the audit institutions and their staff to improve the future operation of the audit management,improve investment efficiency of coping strategies and measures to improve the province's overall road construction project economic and social benefits.