Case Study On The Final Accounts Audit Of SL Water Conservancy Project

Water resources and its construction have a direct relationship with the life safety of every citizen,and are also the guarantee of social stability and economic development.Water conservancy project construction is an important measure to benefit the country and the people.In recent two years,the state has paid more and more attention to the construction of water conservancy projects,not only invested a lot of funds,but also standardized the construction of water conservancy projects through a series of laws and regulations.Among them,in 2012,the state promulgated the code for construction audit of water conservancy projects,which clearly explains the audit work of completed water conservancy projects,and provides clear supervision basis for the management and application of various funds in the construction of water conservancy projects.For water conservancy projects,due to the long implementation cycle and various contents of the project,there are often large tasks in the actual audit work,which requires that the relevant personnel who carry out the audit work of water conservancy projects must strictly require themselves to be scrupulous and rigorous towards the work to be audited,and firmly safeguard the legitimate interests of the state and relevant investors.We should stick to professional ethics and adopt proper auditing methods to do a good job in auditing and actively promote the research on the final accounts of completed projects of water conservancy construction units.However,in terms of the current situation of our country,there are still some shortcomings and deficiencies in the audit work of completion settlement.For example,due to the lack of professional ability of many auditors,there is a deviation in the understanding of the audit of the final accounts of the completed project when they actually carry out the audit work,so the implementation of the audit of the final accounts of the completed project is very difficult.If sufficient preparation is made,it is impossible to audit the final accounts effectively.Due to the tight construction cycle and complex types of some projects,after the final audit,there are still some deficiencies in the audit work of the final accounts,which need to be improved and perfected continuously.Therefore,this paper will carry out a detailed case analysis on the final accounts of the completed projects.In this paper,through the combination of audit related theoretical knowledge andthe actual government’s final accounts of water conservancy construction projects,the basic concept,content and effect of the final accounts of completed projects are considered.Then,the background and report content of the final accounts of completed projects of water conservancy construction units are comprehensively elaborated.Then,the final accounts of completed projects of SL water conservancy project are carried out Finally,the paper puts forward the effective measures to realize the optimization of the final accounts audit of water conservancy projects,and summarizes the problems and Countermeasures in the final accounts audit of government projects.