Cases Study On Settlement Audit Of Government Investment Projects

With the rapid development of China's economy,there are more and more government investment projects,China's audit system and model has experienced rapid development in the past year,China's development is facing multiple difficulties and severe challenges.To maintain steady economic growth,structural adjustment,to production capacity,improve people's livelihood,risk prevention is the new normal economic development.As an important means to guard against risks,audit plays an important role in the stable and healthy development of economy.The settlement audit of government investment projects can ensure the rationality of government funds,standardize the use,and guard against risks.Settlement audit after years of development,the basic theoretical framework,the current economic situation,the need for more audit practice of continuous improvement,improve the audit level,for the steady growth of the economy escort.Based on our country government investment project completion settlement audit,expounds the research background and significance,leads to the completion of the settlement in the maintenance of the new normal necessity of China's economic development,further to the case and in-depth interviews as the guidance,from the cost of settlement count calculation and settlement audit fee audit the amount of material adjustment,audit,5 aspects of the audit and on-site visa quota to change audit analysis reveals the common problems of government investment project completion settlement audit practice and easy to overlook the angle.To arouse the attention of the auditors and find the specific audit methods.In the macro aspect,through the construction unit,the supervision unit,the audit unit,the construction unit puts forward the related countermeasure.It is suggested that the construction units shall have a scientific management of the settlement data,a factual preparation and a systematic management of internal audits.It is suggested that supervision units should strengthen on-site supervision and systematize the original documents and fulfill their obligations.It is suggested that auditors should improve their professional quality,the relevance of problems,and the diversification of audit methods.It is suggested that the construction team should fully manage the team and train the backbone of the elite.The current literature mostly focuses on the scope of the audit and audit methods audit settlement.However,many auditors although in practice has accumulated some experience in auditing,but the lack of systematic investigation and summary of the theory,audit clue and ideas.The deep angle of audit note is not enough.Different from the previous literature,this paper using the depth interview method and case analysis method to study the government investment project settlement audit from the audit authorities,cost firms and construction units to obtain first-hand information.Through case interviews with the specific image information to reveal the finding of major risk areas.