Study On Risk Of Tracking Audit For Land Acquisition And Demolition

The development of cities and the reconstruction of old cities are closely related to land acquisition and demolition,which are concerned with social development and improvement of people's livelihood.One of the main characteristics of land acquisition and demolition for shantytown reconstruction is mainly house demolition-oriented.In recent years,there are more and more projects of land acquisition and demolition in various regions.The calculation,confirmation and distribution of compensation funds involved affect the nerves of every households confronting with land acquisition and demolition.In recent years,concerning projects of land acquisition and demolition,most audit institutions entrust intermediary audit institutions to carry out tracking audit through outsourcing audit services.From the tracking audit of land acquisition and demolition,it can be seen that the external environment of the audit is complicated and flexible,and occupational crimes and mass incidents occur in the field of land acquisition and demolition now and then.In addition,the project itself involves a large number of stakeholders,additional content,a wide of policies and the time span,which also increases the difficulty of audit implementation.In addition,unreasonable staffing,some audit staff haven't high level of comprehensive quality or rich experience in the auditing field,as well as large turnover of firm personnel,which have increased the audit risk.Firstly,The thesis combines with deep pocket theory,stakeholder theory of audit and risk-oriented audit theory,explaines the characteristics of tracking audit risk in land acquisition and demolition,and analyzes the risk factors.Then I stand in the perspective H accounting firm,combine with my experience in his tracking audit project of XZ county shantytowns transformation,from three phases of the audit,analyzing their basic situation,and the main risk points,subsequently identifying their audit risk,finally put forward the corresponding risk management strategies,aiming at each phases of the audit,including preparing auditcomprehensively,strengthening the auditing supervision in the implementation process,making the audit report precisely.The thesis summarizes the key risk points in the process of land acquisition and demolition tracking audit by using the risk theory related to tracking audit,and put forward corresponding suggestions on how to identify and prevent audit risks in each stage.The results of this paper can be used for reference in practice and maybe reduce the audit risk,especially for the audit company entrusted by audit institution engaging in the tracking audit project of land acquisition and demolition.