Audit Risk Research Of Demolition Follow-up Audit Project

With the construction and development of cities,the number of land supply and demand is increasing,and the reasonable planning and utilization of land resources has become increasingly valued by the government.As an important project to promote the efficient and rational use of land and ensure urban development and construction,land requisition and demolition have increasingly become an important task of local governments.As an important means to supervise the rational use of state-owned funds,carry out projects in accordance with the law,and protect the vital interests of the people,demolition and relocation audits have also attracted more and more attention.Most of the audits of land acquisition and demolition are performed by government departments entrusted by third-party audit companies to ensure the quality of auditing by tracking and auditing.Due to the characteristics of wide scope,large amount,strong policy and complex environment,the audit risk faced by the demolition and relocation follow-up audit project is also high.Therefore,the identification and control of audit risks in the process of demolition follow-up audit is particularly important.This paper takes the case of demolition follow-up audit in town X in J City as the research object,first expounds the concepts and theories related to demolition followup audit,and then introduces the case situation from the aspects of demolition policy background,demolition scope,and project staff composition.Through case analysis,based on the perspective of third-party audit companies,the audit risks are summarized in the research context of the five stages in the actual implementation of the whole process of tracking the audit,including the risk of audit integrity,the risk of problem rectification and supervision not in place,etc.,and then analyzed in combination with actual work,and finally put forward corresponding risk control measures for the risk points existing in each stage of tracking audit,including strengthening integrity risk prevention and control,improving the rectification and supervision mechanism of audit opinions,etc.Through the identification and response of audit risks,the purpose of effectively controlling the risk of demolition tracking audit is achieved,ensuring the completion quality of the demolition tracking audit work,and helping the smooth implementation of land requisition and demolition work.This paper runs the follow-up audit theory throughout the text,combines the audit theory with the specific practice of the demolition audit project in X town of J City as the guide,and finds through practical research that the demolition and relocation follow-up audit work has clear stages,and although there are some overlapping audit risk points in each process,the overall stage characteristics are obvious.This paper focuses on the analysis of the main audit risks in the aspects of staff,audit procedure implementation and work system in each audit process,and proposes to strengthen the construction of audit team and improve the work level of audit personnel.Standardize the implementation of audit procedures and improve the efficiency and quality of audits;Establish and improve risk control measures such as unique mechanisms for demolition follow-up audit,and provide reference significance for the research on risk control of demolition follow-up audit.