The Risk Assessment Research Based On The Audit Status Of Public Private Partnerships Project Construction

In the 21 st century,China's social economy has witnessed a leap forward development,and the volume of total social investment has been increasing,the public-private partnership(Public Private Partnerships,hereinafter referred to as PPP)project investment operation management mode of the construction of the project,since 2014 the number of substantial increase,the PPP project fast booming,but the PPP project is still in groping stage of development,because of the contractors,project their own complex,also causes all sorts of problems.Faced with various problems in the implementation of large PPP construction projects funded by the government,it is necessary for the national audit institutions to conduct comprehensive and detailed audit work to timely find and correct various violations.In the audit of PPP projects,auditors should not only pay attention to the audit quality,but also assume the audit responsibility.At the same time,they should summarize the audit risks that may be encountered in the process,and evaluate and control the relevant audit risks,which will become one of the important research topics in the field of audit work in the future.This article first introduced the conditions in our country to carry out the PPP project and related concepts of audit risk,and then the government investment in the construction of the PPP project as a starting point,in-depth study type and the reasons of audit risk,audit risk assessment system,the calculation model on audit risk is established,using the analytic hierarchy process(AHP)for the PPP project audit risk related research.Through the established audit risk calculation model,this paper identifies and evaluates the audit risk of the PPP project of a municipal solid waste comprehensive treatment plant and its supporting facilities.The results show that in the PPP project of a municipal solid waste comprehensive treatment plant and supporting facilities,the risk evaluation value of entrusted audit risk exceeds the prescribed scope.In view of this,this paper puts forward some reasonable Suggestions according to the actual situation of entrusted audit risk.Through the evaluation and research on the audit risk of PPP project of a municipal solid waste comprehensive treatment plant and supporting facilities,this paper will effectively reduce the relevant audit risk of the project after taking targeted risk prevention measures,and provide scientific analysis for determining the audit content and key points in the audit work.At the same time,a detailed study is carried out on the risk issues related to the government investment and construction of national PPP projects,and relevant improvement measures are put forward to optimize the PPP project audit mechanism and implement risk-oriented audit,which will provide some references for strengthening audit and management in the future.