Research On Local Government Debt Tracking Audit Based On Risk-oriented Perspective

With the rapid development of China's urbanization level and social economy,local governments have continuously increased financial investment in infrastructure construction and public services in order to improve the quality of citizens' living standards.Local government debt has a certain positive effect on alleviating the shortage of financial funds and promoting the development of the national economy.However,the frequent emergence of local debts in recent years has led to the frequent occurrence of debt risks,which has also attracted the attention of national auditing agencies.At present,there are many problems in the implementation of local government debt tracking audit in China,such as difficulty in risk identification,single audit method,low audit efficiency,and unreasonable allocation of audit resources.How to reduce the risk of debt auditing and improve the quality and efficiency of local government debt auditing have become the focus of current local government debt auditing work.Since the rise of risk-oriented auditing at home and abroad,it has brought about an opportunity to reduce the risk of the unit under review.Based on this background,this paper introduces the risk-oriented auditing concept into the local government debt tracking audit,and proposes a model framework for risk-oriented local government debt audit implementation,which promotes local government debt tracking audit and safeguards the national economy.Smooth and sustainable development plays an important role.This paper adopts literature analysis method and case study method to conduct research on local government debt tracking audit.The main contents are as follows: Firstly,it introduces the research background and research significance,as well as the research on risk-oriented audit and local government debt tracking audit at home and abroad.status quo.Secondly,actually understand and obtain the case data,and then introduce the X provincial provincial government debt tracking audit case,and find that the current problems in China's local debt tracking audit practice,such as tracking audit program execution is not researched,still based on post-audit audit,debt It is difficult to identify risks during auditing and the allocation of audit resources is unreasonable.Based on this,the paper analyzes the necessity and feasibility of applying the risk-oriented auditing concept to the local government debt tracking audit process.Then,based on the above questions,the process framework of X-local local government debt tracking audit is constructed based on the above problems.Conduct risk identification and assessment for the X region,and conduct substantive audit procedures based on the results of the risk assessment,and then issue an audit report to draw audit conclusions.Finally,the application suggestions of the local government debt tracking audit process under the risk-oriented perspective are proposed in a targeted manner.The main conclusion of this article is that when conducting local government debt tracking audits,by taking risks as the guide,auditors identify the risk points of each auditing work stage,and then carry out quantitative analysis of each risk point to finally determine the key risk areas and This started the key audit work.The contribution of this paper is: innovatively put forward the risk-oriented auditing concept applied to the local government debt tracking audit research,and fully apply the risk-oriented auditing thinking to each process of debt auditing.This has certain practical significance for improving and guiding China's local government debt audit work.