| Government investment in construction projects is an important force in economic and social development,it plays an important role of balancing investment structure,making up for market failure,improving the livelihood of the people and promoting social progress.As a defensive line of government investment projects,the government investment project audit is particularly important.With the rapid development of county economy and the progress of urbanization,the government investment project audit supervision task is aggravating.How to improve audit work methods,integrate audit resources,improve audit effectiveness and reduce audit supervision blind area is an urgent task.X county audit bureau currently use post audit work to audit government investment projects.With the increasing number of government investment projects and increasing amounts of investment,the current auditing methods cannot prevent audit risks effectively.At first,this paper reviews the related literature of government investment,government investment project audit and audit risk,and summarized the regulations of government investment projects,which lay theoretical basis for the thesis.The second,by considering the government investment project construction process and government investment project audit status in X county,the paper analyzes significant risk at different stages of the construction progress,give the auditor's inspection risk a general description,and describes the integrity risk which is a special risk of government investment projects.The third,the corresponding countermeasures have been taken to prevent significant risks,detection risks and integrity risks.At last,based on the actual situation of government investment project audit in X county and the audit risks,this paper proposed four suggestions to reduce the audit risk to an acceptable range:optimizing traditional audit work,using project tracking audit,strengthening audit supervision power and integrating audit resources. |
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