Research On Follow-up Auditing Quality Evaluation Of Investment Construction Project Of S Municipal Government

In China,some cities have taken the lead in exploring the tracking audit of local government investment projects,and accumulated some experience in practice,such as Changzhou,Suzhou,Nanning.Tracking audit has many advantages over traditional post audit.We can not only identify problems from the root and timely propose rectification opinions,but also dynamically supervise the entire progress of the construction project.Due to its large scale,wide scope,long cycle and mostly financial allocation,government-invested construction project has become a key area of tracking audit application.The research object of this paper,S City,is also actively applying follow-up audits in some government-invested construction projects that are related with people's major livelihood.However,many problems have arisen in practice,which has resulted in lower audit quality.Audit quality is the lifeline of the audit work.Therefore,this paper studies the evaluation of the quality of follow-up audit in the government-invested construction projects of S,so as to find the reasons for the lower quality,and then put forward relevant recommendations to improve its audit quality effectively.First of all,during the evaluation,the specific evaluation indicators are determined by the situation of the S city and the existing research results.Then,the method for calculating the index weights is determined by the analytic hierarchy process(AHP)method and the expert scoring system,and the calculation is completed through MATLAB programming,thus a scientific and suitable evaluation system of audit quality for S government-invested construction project is established.After that,the author fist conducts an overall evaluation of S city,and then introduces a tracking audit of a real case of S City L County's a irrigation and water conservancy project named"five small water conservancy projects” to verify its focus,weaknesses and existing problems in quality control.Finally,the author designs a questionnaire survey for the weak link in the evaluation results to find where the rub is,analyzes the reasons and puts forward corresponding suggestions,which aims at improving the overall quality of follow-up audits of S's auditing agencies,and maximizing the effectiveness of the use of financial funds.