Research On The Final Accounts Audit Of Public Projects Completion From The Perspective Of Audit Resource Integration

In recent years,government investment in the public sector in my country has continued to increase,the number and scale of public works projects have continued to expand,and the implementation of full audit coverage in the field of major public works has led to a sharp increase in the demand for auditing public works projects,and the phenomenon of unbalanced supply and demand of audit resources has become more and more serious.At the same time,a series of policy documents indicate that audit resources are playing an increasingly important role,and we must pay attention to the overall use of audit resources in audit work.The ways to solve the imbalance between supply and demand of audit resources mainly includes two aspects: resource supply and resource utilization efficiency.However,under the current situation in my country,it is difficult to increase the total supply of audit resources for the final accounts of public works.We can try to start from the quality of audit resources and utilization efficiency to promote the development of the final accounts auditing of public works.At present,some scholars have used synergy theory and SWOT analysis tools to study related audit fields from the perspective of resource integration,and have tried to initially build a national audit resource integration framework,but the existing research has not integrated the final accounts audit of public project completion with audit resources integration.Therefore,this thesis intends to study the final accounts audit of public works completion from the perspective of audit resource integration.First of all,this thesis analyzes the importance and status quo of the integration of final accounts audit resources for public works.Next,from the four aspects of audit resource integration subject,integration elements,integration principles,and integration activities,this thesis constructs the audit resources integration framework for the final accounts of public works.Then,through the analysis of the final accounts audit case of the AB expressway in C city,this thesis puts forward the problems existing in the audit project,and analyzes how the resource integration impacting on the above problems from five aspects: material resources,human resources,information resources,technical resources and organizational resources.Finally,starting from optimizing the supply quality of audit resources and improving the utilization efficiency of audit resources,this thesis puts forward five suggestions for improving the auditing of final accounts of public works: improving the audit fund management mode for final accounts,improving the talent management system for final accounts auditing,improving the mechanism for collaborative utilization of final accounts audit information,optimizing the development path of final accounts auditing technology,and innovating the organizational mode for final accounts auditing.Studying the final accounts audit of public works completion from the perspective of audit resource integration,this thesis enriches the existing theoretical research system of final accounts audit of public works in a certain extent,and provides new ideas for the study of final accounts audit of public works,and provides a certain reference for coordinating and using audit resources.