A Study On The Auditing Of The Final Account Of The Construction Project Of School A In M City Auditing Bureau

As China's investment in education has increased,more and more audits have been conducted on government-funded or government-funded school infrastructure projects.Audits of final projects for school infrastructure projects are the focus and difficulty of audit work.They are also local.Party committees,governments at all levels and the people are concerned about the hot spots.The requirements for the use of audit results vary from department to department at all levels.For a long time,some government investment project construction units delayed the project settlement time due to waiting for the audit results,and thus delayed the payment of construction funds,making the construction companies unbearable and therefore the government invested.The audit of project completion accounts has received more and more attention from all sectors of society,which has brought new challenges and pressures to the government investment project audit work.The important task before the audit is how to adapt to the development requirements of the new situation,do a good job of supervision and service,and ensure that the government investment funds are safe,reliable,and efficient.This article uses the normative research and case analysis method to study the related problems and solutions in the auditing of the A school infrastructure project completion project in M city audit bureau.The first part introduces the research background,significance,research status at home and abroad,research methods and framework as well as innovations in this article.Starting from the current situation of China's project auditing,combined with the theoretical research on foreign engineering project auditing related literature and domestic fixed asset investment auditing,we discussed the significance of the existence and development of government investment project audit in China.The second part introduces the related theories of auditing final accounts of government investment projects.Describe the concepts,rationale and legal basis for government investment projects audit,focusing on the difference between audit and audit of the accounts of the settlement.In the third part,based on the analysis of the problems existing in the auditing of final accounts of the M city audit bureau,combined with the auditing cases of the final completion of the students' restaurants and school buildings in the A school,the author puts forward that when the current M city audit bureau conducts the final accounting audit,there are three Aspect issues.First,the relevant local regulations implemented by the audit bureau are unreasonable.Second,the timeliness of the audit is not strong.Third,the M Audit Bureau has had a low effect on the use of audit results.Finally,we put forward solutions to the three types of problems.To improve the auditing regulations,the auditing agency shall solve the price difference between the settlement result of the project price and the result of the verification by the construction cost management department entrusted by the construction unit through judicial means;and the number of cost personnel shall be increased by clarifying the regulations on the time limit and overdue liability in the regulations.As well as business capabilities,the implementation of online auditing can greatly improve audit efficiency and improve the effectiveness of audits.After submitting audit recommendations,the audit bureau must pay attention to audit results,make good use of the publicity of audit results,strengthen problems rectification and supervision,and audit final accounts.The role of supervision is maximized to ensure that government funds are used effectively and at the same time it is highly recognized by relevant companies and the general public.