Audit Issues And Risks Of Government Investment And Financing Projects

Government investment and financing projects are an important part of China's infrastructure construction.It involves the fundamental interests of the broad masses of the people.Among the construction projects that focus on financial investment,the National Audit Office has made national key construction projects a priority,and has conducted nationwide audits of the whole process of construction projects and the final accounts of completion.During the audit process,many problems were found in the project construction.Not only were there objective problems in the project construction,but also subjective problems caused by human factors.Moreover,illegal and illegal frauds always existed in the project.As auditing is gradually recognized by the society,general projects will be audited before settlement.Especially since the 19 th National Congress,the national anti-corruption efforts have been increasing.As a means of anti-corruption,auditing has found hundreds of clues to major cases every year.Therefore,the audit department focuses on examining the illegal issues in the field of construction every year,and the performance of government-invested construction projects has gradually become the focus of social attention.These have led to a sharp increase in the number of tasks of the audit department in recent years,increasing the difficulty,increasing the difficulty,and the occurrence of various uncertain factors,resulting in increased audit risks.Based on the better improvement of government functions,it is necessary to analyze the audit risks in the audit of government investment and financing projects and to avoid and prevent the audit risks.This article takes the government audit as the main body,first analyzes the domestic and foreign research present situation,analyzes its advantages and disadvantages.From the government investment and financing projects,government audit,audit risk and other related concepts.Taking Tangshan as an example,this paper selects specific cases to analyze in detail various audit risks faced by government investment and financing projects,how to identify audit risks,and then puts forward specific measures to prevent audit risks.