Research On The Quality Evaluation And Improvement Of Follow-up Auditing Of Construction Projects With Government Investment

Government investment and construction projects are an important means for the government to fulfill its functions.They play an important role in economic activities and are closely watched by all sectors of society.Many projects such as precision poverty alleviation have been launched continuously,on the one hand,it shows the improvement of our country's national power,and on the other hand,there are huge risks.The large amount of government investment and construction projects,long construction period,wide coverage,complicated affairs,if it cannot implement strict supervision and control,it will inevitably result in the loss of fiscal funds and national resources,seriously affecting the country's reputation,and reducing the public's right to the government.The degree of trust and cooperation for the government ? the party and the country.As the first person responsible for government investment audits,the national auditing agency has the obligation and responsibility to protect the government investment.In the past,audit work focused on the compliance audit after the completion of the project and the approval of project cost.Although this model can achieve certain results,it is difficult to effectively prevent project risks in before and during affairs.In order to reduce project operation risks and improve investment efficiency,audit institutions adjusted their thinking,actively explored project follow-up audits,and included project risks in advance and in-kind in the audit scope.In this paper,we found that the government's follow-up audit of government investment and construction projects has achieved considerable results by reviewing the relevant literature.However,the scope of research mainly focuses on the advantages and elements of follow-up auditing.There is little research on audit quality and there is no specific evaluation standard.As the lifeline of audit work,audit quality not only affects the authority of the auditing office,but also affects the validity of the audit result and the satisfaction of the taxpayer.The conclusion of this paper is that it is necessary to study the audit quality of government investment projects.As the main responsible person for the government investment audit,the grass-roots auditing agencies are not ideal in the actual practice process,and have poor performance in tracking.There are many influencing factors.Therefore,this paper selects the first tracked audit project in Area A,which has a lot of problems,that is,the tracking and auditing project of Urban Safeguarding Housing Project in Area A as an example.On the basis of fullyimplementing the concept of audit quality control,an index is established based on the key points and weaknesses of project construction.The evaluation system,using expert scoring method and AHP method to analyze the quality of the cases,found that the factors affecting the quality of the cases included three major categories,namely,poor social audit institution independence,weak auditing power,low conversion rate of audit results,and on this basis It proposes ways to improve the selection methods of social audit institutions,cultivate complex talents,strengthen follow-up supervision,and conduct targeted quality control on important stages to improve audit quality.This article selects the case audit object as the project group,so the conclusions obtained have strong generality and universal applicability.At the same time,according to the literature,it is found that the problems existing in the case have universal existence in the field of follow-up audit of the entire government investment construction project.Therefore,the opinions given in this paper can also be applied to other government investment construction tracking audit projects.Besides,The results of this study not only can enrich and develop the knowledge of tracking audit theory,but also can serve as a basis for improving the three-effects of construction projects and consolidating local governments and enhancing the efficiency of using fiscal funds.