Research On Affordable Housing Projects Follow-up Auditing Of Y County

People is the foundation of the country,the country will be safe if the foundation is firm.The party and government have always attached importance to the construction of affordable housing projects.Accelerated the construction of affordable housing projects,which is of great significance for improving people's livelihood and promoting the harmonious and stable development of society in China.The follow-up auditing can improve the quality and efficiency of project construction,and avoid the problem of post-audit "detecting the problem,but having already accomplished the fact and rectifying the difficulty",which can avoid the waste of funds and improve the efficiency of use.The Audit Commission has always pay attention to the audit of affordable housing projects.In 2012,it formulated the Guiding Opinions on Tracking and Auditing of Urban Affordable Housing Projects for 2012 to 2015,and it has conducted follow-up audits on nationwide affordable housing projects for five consecutive years.However,in view of the scarcity of research on follow-up audits of urban affordable housing projects in China,the state auditing agencies and government supervisory agencies are not very systematic in the development of standards for follow-up auditing.Until now,China's auditing theory community has not yet formed a set of sciences.The system of theoretical guidance and the country has not yet introduced the relevant laws or evaluation indicators.The relevant methods,procedures,and conclusions of the follow-up auditing are all in the stage of exploration and improvement,which has increased the audit risk to some extent and reduced the audit quality.This article introduces the research background and research significance of the follow-up auditing of urban affordable housing projects,sums up the domestic and foreign research results,sorts out the basic theories involved,and traces the auditing and traditional events after the existing research.Then it conducts a comparative analysis and pointed out the necessity of adopting the follow-up auditing,and defined the relevant concepts of it.Afterwards,taking the follow-up auditing of the Y County affordable housing project as an example,and introducing the basic situation,characteristics,and specific implementation of the case were introduced based on the auditing process.It is found that there were some deficiencies in performance evaluation and audit rectification effects in the audit subject,audit process,and audit for the problems found.This paper presents the corresponding optimization strategies.Specifically,it includes strengthening auditing power,scientifically establishing auditing projects,rationally designing auditing procedures,adopting modern and information-based follow-up auditing methods,maintaining good communication with various management departments.On the basis of compliance assessment,we focus on performance evaluation,strengthen supervision and management of public audits,and fully transform audit results.We hope to provide reference and reference for the construction and development of follow-up audit work for the current urban affordable housing project.