Study On The Risk Evaluation Of Final Accounts Audit Of Major Public Engineering Projects Based On Fuzzy Comprehensive Evaluation Method

Under the new normal of economy,with the increase of national infrastructure investment,the investment in public engineering projects grows rapidly,and the external demand for audit supervision of major public engineering projects grows greatly.The reform of investment and financing system has put forward more and newer demands for investment audit.Meanwhile,the Party,the government and the public have also raised their expectations for government investment auditing.Audit agencies have firmly carried out various arrangements of the party and government,strengthened audit supervision of public works projects,and achieved some results.Nonetheless,as a result of its large investment,many participants involved,and long audit period,the final accounts audit projects of major public works completion face more quality risks,integrity risks and even litigation risks than the general audit projects.This thesis will study the audit risk of the final accounts of major public works projects,and builds the risk evaluation model.Before writing the thesis,I read extensively about investment auditing and audit risk related theories and conducted actual investigations.This paper expounds relevant concepts,introduces the main types of audit risks in the final accounts of completion of major public works projects,and constructs an audit risk evaluation model by using AHP and FCEM.Finally,the model was used in the WD bridge project.This article wants to find out and sum up the common risks in the audit of the final accounts of major public works projects,and provide feasible methods for risk reduction and prevention.To strengthen the ability of grassroots audit institutions and auditors to identify,prevent and control risks,and enhance the quality,risk and performance control of audit projects of major public works.