Research On Performance Audit Of Public Environmental Projects Based On Risk Orientation

With the rapid development of China’s economy,the government has gradually increased the investment in public environmental projects,and the management mode of public environmental projects is also changing.At present,the public pay more attention to the efficiency,effect and economy of the use of public funds and resources in terms of the use of public resources and public funds,abandoning the previous focus on the compliance of the use of resources and public funds.Therefore,it is necessary to develop the performance audit of public environmental projects as soon as possible.On the one hand,the performance audit of public environmental projects involves the environmental field,which requires auditors to master certain professional knowledge.On the other hand,China has issued a series of regulations,which shows that the Chinese government is fully implementing performance audit and expanding the scope of audit.Therefore,the current audit status and government requirements are not consistent.Performance audit under the traditional mode,,the audit method has a certain lag,the main content of the audit is divided into financial revenue and expenditure and financial system audit,which can not improve the audit efficiency.How to reduce the risk of public environmental projects and further improve the performance audit of public environmental projects has become a difficult problem that needs to be solved at present,which also makes our country need to further strengthen the risk management theory.It has become the general trend to study the risk-oriented performance audit of public environmental projects.Internationally,the research and practice of wind-oriented audit are deepening,which also brings reference significance to the performance audit of public environmental projects in China.This paper adopts the method of literature research and case study to analyze the relevant content of environmental project audit at home and abroad,and combines China’s national conditions with domestic scholars’ research on risk-oriented audit and public environmental project performance audit.By studying the application of the risk-oriented model,this paper explores the risk-oriented performance audit of public environmental projects.In addition,an audit case of XX lake regional wastewater treatment project was introduced to understand and analyze the audit situation of the wastewater treatment project team.At the same time,this paper identifies potential risks through risk assessment,implements corresponding substantive procedures according to the assessment results,draws appropriate audit conclusions,and carries out performance audit on the identified risks.Finally,combining with specific cases,this paper puts forward the recommendations that can be optimized for the application of risk-oriented audit in this public environment project.This article hopes to focus on the concept of risk through cases,implement the risk idea in the whole audit process,and achieve the purpose of dealing with audit risk,so as to improve the effect and efficiency of performance audit of public environmental projects.