Research On Auditing Issues Of TL Project’s Final Completion Accounts By ZJ Firm

After decades of rapid growth,our country’s economy has entered a period of high-quality development,no matter which period of economic development,is inseparable from the construction of basic engineering projects.Before the completion of capital construction projects and the delivery of assets for use,a very important auditing link,namely the auditing of completion final accounts,is needed.The audit of final accounts can check,evaluate and authenticate the correctness,authenticity and legality of the final accounts,and the economic,social and environmental benefits.The main objectives are to ensure the reasonable and legal use of construction funds,to evaluate the investment effect,to sum up the experience and to improve the management level of construction projects.However,in the actual audit process,due to the restrictions of many factors,there are problems in many auditing of final accounts.As a result,the audit quality of final accounts is low,and the purpose of correctly evaluating the investment effect and the corruption of project managers,the low quality of construction projects and the "bean curd residue" may even occur.Therefore,regulating the audit process of final accounts and improving the audit quality of final accounts is an important way to improve the management level of construction projects and avoid the loss of assets.Based on the TL project of completion final audit of ZJ accounting firm,By consulting documents and materials related to the audit of final accounts of completion,on-site practice and participating in the audit process of TL projects,using the method of combining theory and practice to study how ZJ accounting firm should regulate the audit process of final accounts improve audit quality,reduce audit risks,and provide reference for ZJ accounting firm to engage in the business of completion final audit in the future.First of all,this paper introduces the basic situation of ZJ Accounting Firm and TL project,as well as the audit process of TL project.Secondly,according to the audit stage,this paper analyzes the audit process of ZJ Firm from the internal and external,and finally puts forward the solutions from the regulatory agencies and ZJ Firm.