Research On Optimization Of Follow-up Auditing Of Urban Rail Engineering Project In The Case Of Four-track Projects In X City

The 13 th five-year plan is a critical period for China to complete the building of a moderately prosperous society in all respects and accelerate the construction of a new type of urbanization.In 2018,minister of transport Li Xiaopeng pointed out that in the next four years,urban rail transit networks with more than 3 million permanent urban residents will be constructed.Urban rail transit is a social welfare cause to meet the basic travel needs of the people.To promote urban rail construction is a major measure to guarantee and improve people’s livelihood.But in recent years,accidents frequently occur during the construction of urban rail project.Project quality is not guaranteed because relevant departments don’t take the responsibilities.Urban rail project follow-up auditing is of great significance to make sure that urban rail projects could be completed on time with good quality.Firstly,look up the relevant books of scholars from home and abroad published in recent years to understand the current situation of follow-up auditing of urban rail engineering projects and the current situation and the trend of the development of auditing practice.Research basic theories such as the theory of public fiduciary economic responsibility and "immune system",define related conceptions,and at the same time,sum up the characteristics of urban rail construction projects.On this basis,further summarizes the characteristics of the rail project follow-up auditing.Then,through deep analysis of the follow-up audit X city rail project from the perspective of audit content,key points,measures and audit suggestions to find the problems existing in the auditing work in this case and give suggestions.This paper summarizes the typical problems in tracking audit of urban rail engineering projects,such as unclear boundaries of auditing responsibility,inaccurate audit contents,insufficient auditing supervision,lack of big data technology use and inadequate risk prevention and analyze the causes of these problems.Finally,combining related theories and the characteristics of urban rail project follow-up auditing,try to make recommendations for follow-up audit,such as to strengthen the border awareness of auditors,to improve their comprehensive quality,to explore important links and key issues,to adjust audit implementation method,to emphasis on using big data technology and strengthen the risk prevention of follow-up auditing.In order to be able to provide some suggestions for follow-up audit of urban rail engineering projects.