Study On Audit Quality Of Nanjing Housing Project

In recent years, the housing prices continue to plague citizens’ life, even to some extent accelerate the gap between the rich and the poor, the housing problem has become one of the most concerning issues in our country. To improve people’s livelihood and the quality of life, CPC Central Committee and the State Council attac h great attention to this problem and promote the Home Ownership Scheme and affordable housing construction.Affordable housing construction is a major measure to ensure the implementation of the livelihood of the people, which has significant meanings to improve housing conditions for low-income urban residents. After years of efforts, China’s affordable housing construction not only has achieved good social and economic benefits, but also has played an important role in improving people’s livelihood. Howe ver it is worth noticing that because of lack of effective monitoring mechanism, there are many problems in the construction of affordable housing, such as the misappropriation of affordable housing special funds, difficult to guarantee the quality of affo rdable housing construction, unstrictly checking the process of housing allocation.In China, the supervision system includes National People’s Congress supervision, judicial supervision, administrative supervision and audit supervision. But for affordable housing construction, the audit supervision can review the whole process from the initial part of housing construction to the distribution of completed houses professionally and targetedly, which is an important part of housing supervision system and plays an active role in the implementation of national affordable housing policy. The audit quality is the key to achieve expecting goal, therefore, it is necessary to analyze the influencing factors of housing audit quality, and then puts forward suggestions to improve the housing audit quality and perfect the affordable housing audit supervision system, to promote the implement of national major people’s livelihood policy.The introduction of this article introduces the related topic background and research significance, and combed both domestic and foreign related literature on government audit, audit quality and the affordable hou sing construction; secondly it states the theoretical basis and relevant concepts of this paper. The theoretical basis of this paper includes national political theory, public accountability theory, auditquality of agency cost theory and new public manag ement theory; thirdly taking the national excellent project- Nanjing housing audit project as the research object, this paper concludes the influencing factors of housing audit quality through the research of audit quality process and the result audit qua lity; finally aiming at the current situation of status affordable housing audit work,this paper puts forward suggestions for the improvement of housing audit quality.