Study On Audit Of Final Accounts Of Government Project Completion

The construction of government engineering projects is the core content of China ' s economic development and social development.At the same time,it also occupies a very important position in the construction of China' s socialist modernization.As China' s modernization and development process continues to accelerate,The investment in government project engineering and the intensity of its construction have also been gradually strengthened.Therefore,this has led to more stringent standards for the management of government engineering projects.Auditing for final accounts of final projects is the core of the management work of government projects,so it is in the current environment.The audit question of the final account of completion will be more worthy of study.China's current audit of final accounts for completion and completion is not impeccable,and there are many issues worthy of careful attention.These issues have a serious impact on the quality and function of engineering construction.Therefore,strengthening project completion audits is one of the core elements of the management of the entire project.However,as far as our country's current situation is concerned,the completion of the project's final account audit work is in urgent need of improvement.For example,in the course of auditing,the auditors of the final account of the country' s final accounts have many people' s unscientific knowledge of auditing final accounts,which makes it difficult for the completion of the final account audits;some projects do not have auditing data for final accounts.With sufficient preparations,there is no way to achieve an efficient completion and finalization audit;other construction periods are very tight,and the types are very complex,which has caused great difficulties for the smooth implementation of auditing for final accounts.In the face of the current new environment,new situations,and new issues,the issue of auditing final accounts for completion and the corresponding solutions to the related issues should be studied so that the final audit of project completion can meet the requirements of the development of the new situation.It is the present and the future.The important issues have a very positive effect on the development of government projects for completion of final accounts and audits.Therefore,we urgently need to strengthen the government project project completion and final accounting audit work,and formulate some targeted solutions to the existing problems,thus making the project management work in line with the new requirements of the current socialist modernization development.This article links reality with theory,combines the audit theory learned during school with the reality of government project completion audits,and stands in the perspective of an independent third party,from the basic concept,content and role of auditing project final accounts.Based on the understanding,this paper comprehensively summarized the problems existing in the auditing and final accounting of the government engineering projects,guided by the problems,and identified four aspects of the audited objects,the auditing main body,the auditing standards,and other aspects of the project project completion audit.The aspects listed and elaborated the main issues of the completion and calculation of the project,and explained with related cases.On this basis,based on previous research results and in combination with the needs of actual development,a number of countermeasures for solving the existing problems in project final project auditing are proposed from a theoretical perspective.