Audit Research On Affordable Housing Projects

The affordable housing project is a major policy to solve the problem of low-income housing in China.Through the continuous development of policies,China has gradually established a urban housing security system with Chinese characteristics and effectively solved a large number of housing difficulties.However,with the continuous development of the policy of affordable housing projects,a large number of problems have been exposed in the implementation process,such as long-term idle idle funds,partial housing violations,and long-term vacant housing,and some construction projects are difficult to complete.The broad concern of society.The auditing agency audited the affordable housing project at the request of the government and the entrustment of the public.Through the audit,it revealed a large number of problems in the implementation of the policy of ensuring housing security,and effectively promoted the implementation of the affordable housing project and the policy objectives.Completed and promoted the establishment of urban housing security system.Through reading the relevant literature,this paper divides the auditing objectives of the affordable housing project into: authenticity,compliance,economy,efficiency,effectiveness,environment,fairness,soundness and feasibility;The auditing of the Sexual Housing Project Policy is subject to the audit content that should be paid attention to in the audit of the security housing project.According to the audit implementation process of the security housing project,it is divided into: project project phase audit,project financing phase audit,project implementation phase audit,project operation phase audit,project.Auditing in the evaluation stage;combining the auditing objective perspective with the auditing implementation process to obtain the framework for implementing the auditing theory of the affordable housing project.After that,the audited results of the audit work of the Audit Department from 2013 to 2018 were announced: violation of the rules of housing security,violation of the project construction process,long-term idle of special funds,long-term vacancy of affordable housing,etc.The problems existing in the audit of sexual housing projects,and the contents of auditing in the auditing practice of affordable housing projects have not been audited or audited.Then,combined with the S provincial security housing project audit case,the audit practice implementation framework of the security housing project was obtained,and the above theoretical framework was verified with the audit announcement and the case discovery problem,and the shortcomings of the current implementation framework of the auditing practice project for security housing projects were found.After the questionnaire survey,the above findings are verified to exist.By comparing the theoretical framework with the practical framework,the existing problems are found: the lack of soundness audit of the relevant project mechanism in the project establishment stage audit,project financing stage and project operation stage audit,and the compliance of the project implementation stage in the project implementation stage The audit was not in place and the audit objectives in the project evaluation stage were incomplete.After analyzing the problems existing in the auditing process of the affordable housing project,it is found that the reasons are: the housing policy is not in place,the audit quality is not high,the auditors have insufficient professional competence,the audit resources are insufficient,the auditing basis is insufficient,and the audit intervention time is It is difficult to grasp,audit independence is not enough,and propose countermeasures: strengthen the policy study of affordable housing projects,improve the professional quality of auditors,improve audit efficiency,and ensure auditing basis through multiple channels.