Research On The Quality Evaluation Of Settlement Audit Of Government Investment Projects

In recent years,our country state-owned construction investment volume is growing and government auditing departments undertaking project settlement audit at all levels are also increasing.However,the quantity and professional ability of personnel engaged in the work of investment audit at all government’s levels are unable to meet the needs of the regular work without the help of social audit institutions.Under the circumstances,the audit quality control is difficult.Project settlement audit is an important means to supervise the use of state-owned construction funds.Effective evaluation and then improving the quality of settlement audit can give a better way to the quality and efficiency of state-owned funds’ usage and guarantee the safety of them.Therefore,it is particularly important to study how to accurately evaluate the quality of project settlement audit in the new situation.From the perspective of ensuring the quality of government investment audit,referring to two aspects of theory and practice of audit quality and audit quality evaluation at home and abroad and,drawing lessons from relevant settlement audit quality evaluation research results,the dissertation aims to establish a project settlement audit quality evaluation index system,summarize the main content of the project settlement audit quality and the specific requirements of the five major aspects,and select the analytic hierarchy process(ahp)and combination weighting method,fuzzy comprehensive evaluation method for further research.Based on the theory above and from five main aspects of settlement audit quality requirements,this dissertation integrates application of literature analysis,etc.,sets up an audit quality evaluation index of the five primary index and 28 secondary indexes,and invites experts to rate.Based on grading results,the matrix is built by the analytic hierarchy process(ahp)to determine index weight at all levels and the entropy weight method to modify index weight.Finally,the quality evaluation index system of government-invested project settlement audit is established.The quality evaluation index system of settlement audit of government-invested projects is applied to the audit evaluation of settlement audit of the projects supported by Y City in Xinjiang(Xinjiang Uygur Autonomous Region).Data platform,BIM and other technologies are used to strengthen audit quality control in Xinjiang projects and experts were invited to use fuzzy comprehensive evaluation method to comprehensively evaluate the settlement and audit quality of the five project tender sections of Xinjiang Project,and the audit quality level of each tender section of Xinjiang project supported by Y City was obtained.Meanwhile,outstanding settlement and audit tender sections were selected.To further explore the simplified version of the index system,a easier scoring evaluation form and scoring rules have been designed by brainstorming,and a simpler scoring for the project settlement audit quality of the five sections of the project to verify the effectiveness of the simpler scoring form is conducted.Through research to determine evaluation index and its weights,this dissertation establishes the evaluation index system of government investment project settlement audit quality,the fuzzy comprehensive evaluation method to carry out the comprehensive evaluation and explore to design a simple and easy settlement audit quality score evaluation for the government auditing department to strengthen the settlement audit quality management,improve the overall audit quality,specification,and provide effective quantitative evaluation methods and management tools for engineering cost consultation enterprises.