A Case Study On The Final Accounts Audit Of The H Construction Project In X City

Since the reform and opening up,my country’s economic development level has continued to improve,which is inseparable from the support of capital construction projects.At the beginning of 2020,due to the impact of the epidemic,China’s economic growth rate has declined.As the main driving force of economic growth in the construction industry,infrastructure projects have eased my country’s economic pressure.In 2021,my country’s investment in fixed assets will reach more than 50 trillion yuan,an increase of 4.9% over the previous year,which will play an important role in driving my country’s economy.Before the capital construction project is converted into fixed assets,it is necessary to audit the final accounts of the completed construction project,so as to solve the problems found in the audit,and ensure that the use of construction project funds is compliant and legal by correctly evaluating the investment benefits,so as to truly reflect the actual situation.financial status and improve the management level of engineering projects.In recent years,my country has continued to increase investment in engineering construction projects.Although it has the advantages of driving economic growth and providing employment opportunities,many engineering construction projects are now invested by the government,and the amount is large and difficult to manage.From the decision-making to the final completion acceptance,there may be disadvantages such as excessive waste of funds and substandard project quality,resulting in the loss of state-owned assets.Therefore,doing a good job of auditing the final accounts is an important guarantee for maintaining state-owned assets.First of all,this paper takes the H construction project in X City as the research object,and takes the completion audit as the starting point.By sorting out the research of domestic and foreign scholars on the completion audit,we understand the relevant theoretical concepts of the completion audit,and the content,function and process of the completion audit.until there is a clearer understanding.Secondly,the case of this article is an internship project that the author personally participated in.In the process of writing,it is enough to combine the audit theory knowledge learned with the actual participation in the audit research of the completion and final accounts of engineering construction projects,and the theory is linked to practice.Thirdly,according to the case,analyze the problems existing in the final accounts audit of H project from the two dimensions of audit subject and audit object.For example,the audited unit did not submit the final accounts project in time,the allocation of audit human resources was unreasonable,and the audit methods were backward.and many more.In view of the existing problems,this paper puts forward suggestions for improvement such as standardizing the completion acceptance procedures,implementing online audits,and strict capital construction procedures,aiming to improve the quality and efficiency of the completion and final accounts auditing.Finally,this paper thinks that the final accounts audit is very important to the construction of government investment projects.By improving the audit process of the final accounts,the results of the final accounts audit can be made more real and reasonable,and the loss of funds can be reduced.It also provides a reference for the final accounts audit of other projects.