Exploring The Role Of Public Works Project Tracking Audit

Over the past decade,public project tracking audit has become an important part of national audit.However,with the advance of the audit work,the issue of the tracking audit in our country is also emerging.Due to a series of reasons,many parts of local tracking audit work carried out is not ideal.For auditors,only correct handling of the problem,to find the reasons and to solve these problems can be more effective to play tracking audit supervision,evaluation and immune function.This paper is based on the issue of audit independence in the process of tracking audit.The research focuses on the phenomenon of "absence" and "offside" in the practice of auditors,and selects two typical cases for detailed analysis.In order to study the reasons of unclear audit positioning,this paper is based on the above cases,through the investigation and questionnaire survey,from the policy level,the executive level,the intermediary level and the auditor management four detailed analysis.These are four aspects influencing the audit positioning: audit system limits the audit agency by the way sooner,unreasonable phenomena have led to the absence of audit,and the lack of the whole process tracking audit standards and operational guidelines,the construction unit of the tracking audit misunderstanding phenomenon,lead to varying degrees of audit offside.After combining the typical cases and the results of the questionnaire survey,this paper holds that there is no doubt that the tracking audit will continue to be carried out for the audit institutions,but in order to achieve better audit results and reduce the audit risk,this paper gives some suggestions: tracking audit is tracked from whole-process tracking to key-link tracking,establishing the working mechanism of "text-to-text",changing the entrusting mode of intermediary organization and improving auditor quality.