Case Study Of Agricultural Special Funds Audit For PC Company

For many years under the state council issued the No.1 files is focused on the construction of "agriculture,rural areas and farmers",the central and local increasing funding support for agriculture,in the form of a variety of special funds into the affairs of agriculture and rural development,encourage and guide as to meet the requirements of the agricultural industry development policy and the ecological environment protection projects.Agricultural special funds,however,has many characteristics,such as project type complex,involving a wide range of practice in the process of facing inadequate project feasibility study,project decision-making is not scientific,the project implementation process is not open,opaque and despise input-output ratio and so on many problems,in this case,the review to evaluate the efficiency of capital investment,efficiency and effect as the goal of agricultural special fund project auditing in the central and local joint,driven by rapidly used up in the process of agricultural special funds allocated to use.The development of agricultural special fund project auditing practice needs theoretical support,but the current our country most of the focus on the study of agricultural special funds audit in the government audit department for the audit of agricultural special funds allocated to department,and the independent third party audit institutions lack of focus on the audit unit use of funds and has many problems.In order to solve this problem based on the PC company audit of agricultural special funds project as the research object,through field investigation and data collection and analysis for the PC company in the agricultural special funds audit aspects of research project.This paper mainly adopts the method of case study,introduces the research background and expatiates the purpose and significance of the research.Research ideas and methods,the research content and framework,on the basis of combining the meaning of audit theory,principal-agent theory and national governance,through liquidity where sales revenue,production cost is up to its name,uncertain,have to out the audit report of four small case raises issues of agricultural special funds audit and agricultural special funds for the PC company project audit the cause of the problems have never been to the auditors background and industry characteristics in-depth understanding,lack comprehensive quality of the audit team,the agricultural special funds performance audit process and measures lack pertinence,firm auditing independence lack this a few aspects of the specific analysis,finally based on the PC company agricultural special funds audit project actual situation proposed some Suggestions,namely,strengthening the understanding of the auditors,strengthening the construction of agricultural special fund project audit team,formulate specific measures of audit and process,and improve the audit independence.The research conclusion is expected to make up for the independent third party audit of agricultural special funds audit units used research vacancy,for future agricultural special fund project audit reference to help.