The Research On Audit Quality Control Of Final Financial Accounts Of Engineering Projects

The audit of final financial account is an important part of engineering project audit. It’s the process that independent audit institutions and their dispatched personnel exercise supervision on the authenticity, legitimacy and profitability of final financial accounts before the engineering project is officially completed and accepted. Through the audit of final financial accounts, the auditors aim to affirm the amount, the source and the real surplus of construction investment. The auditors aim to affirm the amount, the source and the real surplus of construction investment.The audit subject of final financial account audit contains state auditing department, internal auditing apparatus and folk auditing organization. State auditing department audits the infrastructure facility and public welfare projects financed by governments. Internal auditing apparatus audits the projects invested and constructed by its company. The audit power of internal auditing apparatus is always insufficient so the company entrusts folk auditing organization to do the auditing work. With the rapid growth of the amount of engineering projects in enterprises, now it’s very common that accounting firms do the audit of final financial accounts.This article is based on the final financial account audit case of F province mobile company. It cards the process of auditing, analyses the condition of audit quality control in different links and then summarizes the audit quality control conditions. The audit quality control concentrates on the first and the last link and in between there is no quality control. Lacking of standard of audit quality control, poor competence of internal auditors and no right to get audit working papers causes the difficulties to do audit quality control on final financial accounts audit. To improve the audit quality, the writer puts forward the general audit quality control means of each link and three systematic control measures and means.The degree of audit objective realization depend on the level of audit quality, while the present situation of final financial accounts audit quality control is really worrying. The intention of this article is to draw companies’ attention, stimulate their consciousness to take some quality control measures and means, thus to improve the audit quality of final financial audit, thus to improve the audit quality of final financial accounts audit.