| With the establishment of China’s lead AIIB,the basic implementation of the “One Belt,One Road” framework concept,and the “Silk Road” action plan have also been released.In the foreseeable future,China will invest in the construction of basic and public welfare facilities at home and abroad.Continued to increase,the public’s attention to government investment and construction projects is also increasing.In order to strengthen the management of government investment projects,improve the effectiveness of government investment,and promote the overall healthy development of society,China has introduced a large number of relevant management measures,but the problem of uncontrolled investment has not been well resolved.For the completion of the project and the cost of controlling the project,the completion audit of the project is a very important part.Through in-depth analysis of the high-risk points in the process of quality control of the completion of auditing of government investment projects,it is of great significance to grasp the audit focus from the macro level,which is of great significance for ensuring the quality and efficiency of the completion audit of government investment projects.This is also the audit practice in the future.Important content to note.Therefore,based on the existing research results at home and abroad,this paper will define the concept of audit quality,further clarify the connotation of audit quality and audit quality control of government investment projects,and use the literature research method based on the basic theory of auditing.And the case analysis method,taking the audit work practice as the starting point,through analyzing the whole process of quality control of the C city government investment project completion settlement audit case,discovering the problems existing in the quality control process of the government investment project completion settlement audit,and making recommendations in a targeted manner.Strive to grasp the main links and major issues in the audit quality control process,in order to provide theoretical support for improving the quality of government investment projects completion settlement audit in the future.Finally,through the case analysis,this paper finds out that there are insufficient audit manpower in auditing quality control of C-city government investment projects and the lack of professional competence of auditors,inadequate pre-trial investigation,and imperfect auditing implementation plan.In the audit forensics section,the supervision of intermediaries is not perfect,and the settlement audit results are not fully implemented in five aspects,and they are further explored.Based on this,it is proposed to strengthen the construction of audit organizations,the review and implementation of strict audit implementation plans,establish a comprehensive audit quality control system,attach importance to the supervision of the rectification of the units under review,and strengthen the external supervision of the audit.The article also lacks research on the quality control of foreign government’s grassroots audit,the depth and breadth of research needs to be improved,and there are deficiencies in the overall situation.It is necessary to continue to strengthen learning and study in the future. |
