Research On The Audit Risk Of Completion Settlement Of Municipal Landscaping Engineering Project

As urban residents' demand for living environment and environmental protection has been increasing year by year,municipal landscaping engineering projects account for an increasing proportion of government-invested public projects.Local governmental audit departments' audit tasks of completion settlement of landscaping engineering project have become increasingly heavy.The landscaping engineering project involves a large number of building stone materials and plants,and it has some special characteristics that are distinctly different from general construction projects.In reality,construction projects' various stakeholders often make illegal operations.In order to intensify the management of government-invested construction projects and ensure the investment efficiency of government financial funds,the governmental audit department should control the settlement audit risks brought about by the special features of landscaping projects within a reasonable range.The public pays more and more attention to the efficiency and effectiveness of the government-invested municipal landscaping projects,so how to reduce the settlement audit risk of the landscaping projects has become the governmental audit department's main focus.This paper firstly reviews the literature related to landscaping engineering,engineering cost,completion settlement audit and engineering audit risk.Then it uses the theory of public fiduciary responsibility,the theory of immune systems and information asymmetry theory to theoretically analyze the settlement audit risk of landscaping engineering construction project.Secondly,this paper analyzes the present situation,characteristics and content of audit risk of landscaping engineering projects' settlement audit.The landscaping engineering projects' settlement audit has the characteristics of difficulty in auditing the plant conservation costs,large regional differences in cost audit and difficulty in auditing engineering changes.Landscaping engineering project settlement audit risk includes inherent risk,control risk and inspection risk.Among them,the control risks include project management risk and supervision vacancy risk;the inspection risks include audit plan risk,audit technology risk,engineering quantity calculation and price inquiry risk,and the employed agency's quality deviation risk.This paper selects the case of XC landscaping engineering project of C City,and analyzes the main audit risks that the audit department may face in this case and the relevant causes of those risks.In this case,the governmental audit department may face audit risk of the engineering quantity,audit risk of engineering design changes,audit risk of engineering materials and occupational quality risk of co-examination auditors.This paper also analyzes the causes of those audit risks,which include the completion settlement datas,the calculation difficulty of engineering quantity,messy engineering visas,material price inquiry and quality of audit services from social agency.Finally,this paper puts forward some countermeasures against landscaping engineering settlement audit risk,which include designing reasonable audit process,introducing engineering audit technologies,implementing tracking audit mechanism and improving auditors' professionalism.The research conclusions of this paper could be use for a reference for preventing engineering settlement audit risk.