The Discussion On Follow-up Audit Of Affordable Housing In LW City

In our country,the price of building materials is increasing,and the wages of building builders are increasing.Under the influence of these factors,the price of urban housing is getting higher and higher.As a result,some low-income families are unable to buy buildings.In order to solve this problem,our government formulates and implements the construction plan of guarantee housing.As a key project to improve the overall living quality of urban residents-security housing construction project,its economic activities are bound to be managed by the government,which has become a key project supervised by the state audit unit.In 2012,the National Audit Office included the guarantee housing in the national livelihood audit project.Although the follow-up audit of the guarantee housing has achieved some results,there are still some problems.At present,the main focus of security housing audit is financial audit or engineering audit,which belongs to the category of traditional audit.Because it belongs to post-audit,there is no real-time tracking of some important audit contents.With the continuous development of security housing,tracking auditing in the whole process has been paid more and more attention.The follow-up audit method is adopted in the audit of guarantee housing,which not only pays attention to the financial and settlement of guarantee housing projects,but also pays more attention to the performance of the project,extends the connotation of the audit of guarantee housing,and is conducive to the audit institutions to play a better supervisory role.On the basis of expounding the theoretical knowledge of affordable housing's follow-up audit and combining with the actual situation of LW City,this paper summarizes the problems existing in the audit,and analyzes the causes of the problems.Thus to do a good job of LW City affordable housing follow-up audit work put forward corresponding recommendations.This paper mainly consists of the following six parts.The first part mainly includes the research background,the research significance,the research method,the research thought and the basic structure.The second part introduces the concept of affordable housing follow-up audit,namely affordable housing definition and affordable housing follow-up audit definition and characteristics.At the same time,this paper introduces the content and function of affordable housing's follow-up audit.In addition,the second part also expounds the theoretical basis of affordable housing's follow-up audit,including immune system,performance audit and public fiduciary responsibility theory.The third part of this paper is the general situation and existing problems of affordable housing's follow-up audit in LW City.It first describes affordable housing in LW City.Basic information,including the completion of target tasks,use of funds,housing implementation security,housing distribution policy.Secondly,the general situation of affordable housing audit in LW City is introduced in detail,including the personnel and organization of affordable housing audit,audit procedure,audit scope,audit method,audit key content,and the problems found by audit.This paper summarizes the main problems in the audit of affordable housing in LW City,including affordable housing tracking audit actually being an expost audit,affordable housing tracking audit institution lacking scientific human resources structure,affordable housing tracking audit method actually being traditional audit method,affordable housing's follow-up Audit performance Evaluation lacks uniform Standard.The fourth part of this paper is the analysis of the causes of the problems existing in the follow-up audit of affordable housing in LW City.Because the performance evaluation index of affordable housing track audit in LW City is not perfect,affordable housing audit method needs to be improved,affordable housing audit system is unreasonable,affordable housing auditor structure is not scientific,which leads to affordable housing follow-up audit not achieve the expected effect.According to the reason analysis of the previous part,the fifth part of this paper puts forward the measures to perfect the follow-up audit of affordable housing in LW City,that is to say,to establish the whole process of affordable housing tracking audit procedure and audit focus,and to establish a comprehensive index of affordable housing follow-up audit evaluation.Perfect the method of follow-up audit of affordable housing's key contents and construct independent professional affordable housing followed the audit team,and increased the follow-up of affordable housing audit results,so as to do a good job of affordable housing follow-up audit work in the city of LW City.The sixth part is the conclusion,mainly about the necessity,function and deficiency of this study.