| Tracking audit,as a dynamic audit,in line with the requirements of modern audit concept for the whole process of financial audit.Since the Wenchuan post disaster reconstruction audit,has opened a new prelude to the audit of special funds.Like the new rural construction funds,social security funds,the Three Gorges resettlement funds the capital amount larger,the use of funds and the cycle is long and in relation to the fundamental interests of the broad masses of the people,need for the funds of the source and destination give special attention to,not only in the space of the audit objectives and the scope of the audit is defined,but also from time to time,beforehand,thing afterwards full dynamic range four dimensions of three-dimensional audit.And land acquisition compensation funds,with the above characteristics,is bound to become the focus of the audit trail.In recent years,with the accelerated process of urbanization,the need to transfer a large number of collective land,the scale of land acquisition is increasing,and a large number of land owned by the farmers.With the accelerated process of land acquisition,more and more agricultural land into construction land,farmers lost land in a timely manner.Agricultural land,as the sole source of income of the farmers,a large number of collection makes the farmers lose the labor force,the farmers lose their basic living security."Three rural issues",as the focus of the livelihood of the people,has been the focus of attention of the party and the state.Correctly deal with the relationship between "farmers" "land" and "compensation",and become the policy objective of the tracking audit of land expropriation compensation in China.Nowadays,the traditional audit does not meet the special requirements of the times entrusted to the audit.Land farmers,the need for timely and effective placement,the use and management of farmers land acquisition compensation and its special legal requirements.In the government of the special funds for land acquisition and compensation of the audit process,not only to pay attention to in the process of capital flows is review of the relevant legal requirements,but also pay attention to the effect of the use of funds,combining the traditional financial audit and land acquisition compensation gold tracking audit policy objectives.This article from the perspective of audit risk identification found special funds for land expropriation compensation tracking audit potential problems,the mining project audit control system based on the recognition of audit risk of material misstatement,put forward from land expropriation compensation special fund declare collection,disbursement,management system of three important link tracking audit ideas and a case is given to illustrate the.Finally,the article discusses the new era of big data of land expropriation compensation special fund network audit tracking,to provide a way for the follow-up study of this field. |
