The Study On Follow-up Audit Of The Affordable Housing In FY City

In recent years,the state gave more and more attention to the affordable housing construction.The government set up a goals that the whole state will complete one hundred million reform for the shanty towns and villages in planning for its 13 th five year plan.The implementation of the urban low-income housing is related to the fundamental interests of the people in our country,the people take the audit announcement as a important basis to judge the government affordable housing work.The announcement of audit results is always bringing the strong debating in the society and become the focus of social attention.Audit institutions at various levels have taken more and more attention on its audit of the affordable housing project,and have included the country's urban low-income housing projects in the scope of the audit since 2012,and have take the follow-up audit in it for 4 years since 2012.Although the follow-up audit of the affordable housing has obtained certain achievements,but we must objectively realize that the follow-up audit of the affordable housing in the present stage still exists many problems.The current follow-up audit of the affordable housing more focused on financial audit or final accounts audit which is belonged to the traditional audit results and doesn't play the immune role of the tracking audit.Because it is a post audit,the authenticity of the audit evidence will be discounted.Also it cannot track the important content for whole time.Due to the common characteristics of affordable housing which can be summarized that the long time,the complex construction process,and the lots of money and policy changes,the follow-up audit arises at the historic moment.The follow-up audit is to track the whole process of affordable housing,not only focus on the finance and settlement,and pay more attention to the performance of construction projects.Follow-up audit divide the project construction into three audit approaches.In the prior stage,the follow-up audit evaluate the feasibility of the project.During the project construction,the audit make sure that the construction strictly perform in accordance with the contract or have changed later the audit will pay the attention to the policy implementation and completion.The audit process can not only save unnecessary loss timely,can also provide project subsequent profitability for continuous tracking,so the follow-up of affordable housing is very necessary.To introduce the tracking audit into the affordable housing extend the affordable housing connotation.The follow-up audit can make the national audit department play a betterplay role of the supervision of the government.The timely feed back in the process of tracking audit can provide more scientific opinion in decision-making for the government audit.Based on the follow-up audit of the affordable housing in FY city as the research object and on the basis of relevant theories of affordable housing follow-up audit,this essay summarizes the various problems occurred in the audit process and the reasons and give Suggestions to the follow-up audit of the affordable housing in FY city.In addition to the epilogue,this article have five parts.The first part introduces the article background,significance,the formation of ideas.Also,the first part give an introduction of the research methods and the basic framework.The second part introdue the theory related to follow-up audit of the affordable housing,mainly introduces the definition and development of affordable housing at the same time introduces the meaning and the specific effects of follow-up audit of the affordable housing,also sums up the several main factors of follow-up audit of the affordable housing.The basic theory of the follow-up audit of the affordable housing is introduced in detail in the second part,respectively is: fiduciary duty theory,theory of immune system,performance audit theory.The third part of this paper introduces the specific circumstances and problems of the follow-up audit of the affordable housing,this part firstly expounds the introduction of FY city affordable housing,including the composition of affordable housing,the source of affordable housing funds and departments.Secondly this paper also made a detailed introduction,including the principle and scope.in the last,this part Summarizes the problems existing in the the follow-up audit of the affordable housing in the FY city.The main problems are that the tracking audit is actually the post audit,the evaluation criteria is not scientific,the strength of tracking audit personnel is limited,and the tracking audit organization system is defective.Existing problems in the current tracking audit of affordable housing is inevitable,only by constantly find and fix problems to make the follow-up audit fast to mature and perfect.The fourth part of this article mainly introduced the main reasons for the problems existed in the follow-up audit of the affordable housing in the FY city.Because that the way of audit organization is not clear,the audit evaluation index is not perfect,the auditor organizational structure is not scientific,and the audit system is unreasonable,all of these reasons led to the unreasonable result of the follow-up audit of the affordable housing in the FY city.Finally based on the analysis of reason,this paper raise the way to solve the problem.Through theestablishment of the whole process of follow-up audit system,building evaluation index system of the follow-up audit of affordable housing,the construction of complete professional audit team and strengthening the regulation of the audit institutions to improve the follow-up audit of the affordable housing in the FY city.