Research On The Follow-up Audit Of Urban Government-subsidized Housing Project

Large-scale implementation of subsidized housing projects.it is an important strategic plan made by the Central Committee of the Party and the State Council,it is a major measure to change the mode,adjust the structure,and benefit the people’s livelihood.Quality of affordable housing projects,directly related to the safety of people’s lives and property and the improvement of living conditions of families with housing difficulties,relationship between economic development and social harmony and stability,Involved in a wide range,strong public welfare,social impact.The whole process of tracking audit can reduce audit risk,improve audit quality and efficiency,and give full play to the early warning role of audit supervision.First.Analyze the audit status of the project from the aspects of audit objective,audit scope,audit object,audit procedure,audit method,audit content,audit focus and audit result,and emphasize from the audit procedures,audit methods,audit content and so on to explain its existing problems,And the cause of these problems,it mainly includes some units misrepresenting material collection funds,some funds are not used according to regulations,some funds are raised and allocated,and some areas are not strictly audited for housing security,and the mechanism for the withdrawal of protected objects is not perfect.Secondly,Through the application of theoretical analysis,combined with the audit results of the National Guaranteed Housing Project issued by China’s Audit Office in recent years,a case study focusing on the follow-up audit of a certain area’s affordable housing project,the evaluation indexes of economic and Social are determined.Last,put forward the feasible countermeasures from the government level,the auditing system level,the auditing institution level and the auditing method level,it is of great theoretical significance and practical application value to the theoretical research of the follow-up audit of affordable housing proj ect.Combining the evaluation index of tracking audit with the practice of the audit of the affordable housing project,to provide guidance for China’s follow-up audit work.