Research On Risk Evaluation Of PPP Project Tracking Audit Based On F-ANP

Since the reform and opening up,the demand for public goods such as infrastructure has been increasing.The investment and financing model of infrastructure construction,which was completely led by the government,was difficult to meet the development needs.The PPP model came into being to meet the government's needs and effectively improve the supply efficiency of public goods and services.Due to the dominant position of the project company and the lack of relevant follow-up audit specifications and standards,a lot of practical difficulties have emerged during the follow-up audit implementation.Therefore,to summarize and summarize the risks that may be encountered during the auditing process of the PPP project,and to evaluate and control them,and to improve the quality and efficiency of the audit work,is one of the problems to be solved in the audit work field.From the perspective of follow-up audit organization,this article first defines related concepts such as PPP project,follow-up audit and audit risk,and clarifies the contents and key audit points of each stage of PPP model construction project.Secondly,taking the construction stage as an example,analyze the risk factors that affect the follow-up audit in the construction stage,and establish a follow-up audit risk evaluation index system from the four aspects of the audit environment,the auditee,the auditor and other risks.The fuzzy network analysis method(F-ANP)is combined with fuzzy comprehensive evaluation to construct a risk evaluation model.Finally,select a representative sewage treatment facility construction project as a case study to identify and evaluate the audit risk of the follow-up audit of the PPP project during the construction phase.The results of the study indicate that the follow-up audit of the project has high risks.The risk factors of the legal system and the asymmetry of the follow-up audit information are the most prominent.Then,according to the risk issues,four suggestions are proposed for the parties concerned to make reference to the PPP project follow-up audit risk assessment and response,hoping to provide some assistance.