| Since 2008,China lauched constructions of affordable housing projects,for improving the living conditions of low-income people and promoting economic growth.Since 2009,National Audit Office of People’s Republic of China(NAOC)began to audit,tracking and lasting for years,these affordable housing projects,and Comprehensive matered the fundamental state of operation of these projects.NAOC believes that these projects made the positive effect on goals,but,meanwhile,also points out some problems in these projects,and gives suggestions on promoting the housing security system,advancing the implementation of the state policy of housing security.Based on the affordable housing projects audit operations in Gansu Province,this paper,combining the theories and examples,describes the present sutiations of the audit operations on affordable housing project,analysis the existing problems,such as no audit evaluation criteria,no data analysis platform,lack of audit skills,audit quality risk and site management issue.To solve these problems,this paper propose to set audit evaluation standard,enlarge the sacle of data analytics,enhance the knowlege structure and skills of auditors,strengthen audit quality control process and establish supporting measures for audit operations.The study of this paper could promote the efficency of the audit work on affordable housing projects in Gansu Province,and give inspirations for the future research on the theory model of the audit work on affordable housing projects in Gansu Province. |
