The Research On Risk Of The Following-up Audit About Indemnificatory Residential Progects

Urban indemnificatory residential projects is the PCC's primary item of people's livelihood,its purpose is to work out the residential difficulties of low-income families,safeguard social justice and people's living standard.Every year since 2010,the auditing administration organized following-up audit of indemnificatory residential projects.By tracking the audit,the audit institutions have more details of the experience and understanding to the condition and circumstance of the accomplishment of the indemnificatory residential projects,in the meantime,it's salutary to come up with viable recommendation and proposal about the problem that has been discovered,so following-up audit will provide corresponding sefeguard for the smooth accomplishment of the indemnificatory residential projects.Following-up audit is a kind of new audit mode,because the audit office has done the following-up work for just three or four years and has not enough experience,we can't guarantee the quality of the audit.If we want following-up audit to truly live up to its responsibilities and to provide powerful guarantee for the indemnificatory residential projects,audit personnel of audit institutions should not only focus on audit quality,but also should have impersonal and veracious appraisement of the risk to get command of the audit risk within reasonable bounds.Therefore,preventing audit risks is very important in the process of following-up audit.This paper expounds the concerned knowledge and theory,the audit pattern,means,characte,etc.,Besides this,it discusses the necessity of risk recognition and prevention to the indemnificatory residential projects,it also elaborates the risk variety of the follow-up audit of indemnificatory residential projects.Combining the knowledge of risk administration and the principle of indemnificatory residential projects follow-up audit,the thesis tries to summarize follow-up audit risk factors of low-income housing project.Because of the complex programs,long cycle,its risk factors are various.Based on the reasons of audit risk,this paper expounds the audit work about the financing preparation,use and management,the construction of the project and the subsequent distribution and management of affordable housing.Then the thesis summarizes the risk points of each part.Connecting with the concrete case,the thesis summarizes main risk factors of follow-up audit about low-income housing project,and puts forward corresponding counter measures and suggestions against various risks.On the theory and principle of risk-guide audit,The thesis dissects the risk factors that have impact on indemnificatory residential projects,puts forward targeted avoidance and prevention countermneasures of audit riskt.It not only provides technical support and theoretical basis to trace the audit focus,increase efficiency,but also promotes the raise of tracking the audit quality and the smooth implementation of following-up audit of indemnificatory residential projects.