Research On Audit Risk Management Of Public Projects Completion Accounts

At present,the mode of economic growth of our country is changing continuously from traditional extensive model to intensive model.As one of the engines of economic development,urbanization can no longer meet the needs of current economic growth with blind growth in quantity and scale.Higher quality urbanization,optimization of urban structure and improvement of urban functions are the new goals of urban construction at present.Public projects is the foundation of urban construction,its construction content includes water conservancy construction,road construction,housing construction and so on.As an important part of water conservancy infrastructure,flood control projects are of great significance to optimize urban construction.It is not only the guarantee of people’s life and property safety,but also the foundation for the smooth development of national economic plan.The construction of public projects is an important part of the government’s financial policy,and the Party and the government also put forward higher supervision requirements on it.The audit of the final accounts of completion is an activity of auditing personnel to check,evaluate and verify the legality,authenticity and correctness of the project before its completion and acceptance according to the laws and norms.At present,completion final account audit mainly inspects the compliance of the use of construction fund and project quality of public projects in our country.However,due to the long construction period of public projects,and usually has a large scale of investment,which makes the completion of the final account audit has more content,and the completion of the final account audit has a high quality of work requirements,so the public project completion of the final account audit compared with the general audit project has more higher risk of audit,even the risk of clean government.Therefore,how to control the audit risk of the final accounts of public works completion is of great significance.Sichuan Basin,as one of high flood disaster in our country,often improves the ability of urban flood control and drainage by building flood control projects.In this thesis,Y County,which is located in the flood area of Sichuan Province and has a large scale flood control project,is selected as the case.Based on the risk management theory and the whole life cycle theory of the project,the literature and works of domestic and foreign scholars on the audit risk management of public project completion final accounts are reviewed,and the audit risk management mode of flood control project completion final accounts is designed.First,the audit risks that may exist during the construction period of Y County flood control project completion final account are identified,and it is found that audit risks exist in different construction stages.Secondly,through AHP-fuzzy comprehensive evaluation method,the evaluation index system is constructed based on the results of audit risk identification,and the audit risk of the final account of the completion of flood control project in Y County is quantitatively assessed,and the audit risk evaluation results are analyzed.Finally,the author puts forward the countermeasures to the audit risk of the final accounts of the same type of public projects.The purpose of this study is to summarize the audit risks existing in the audit of the final accounts of public projects completion,quantify relevant audit risks through scientific and intuitive calculation methods,and provide feasible methods for reducing and preventing audit risks,so as to improve auditors’ attention to such audit risks of public engineering and improve their ability to identify,evaluate and cope with such audit risks.Finally,it can strengthen the audit risk management of the final accounts of public projects.