Research On The Problems And Countermeasures Of Water Conservancy Project Final Accounts Audit Projec

This paper studies the problems and improvement measures in the final account audit of water conservancy project.Basic project engineering has a vital impact on China’s rapid economic development,social livelihood and social security.The final account audit is the last link before the transfer of major infrastructure service projects to fixed assets after the completion of construction.The audit of final accounts of completion can examine,examine,evaluate and authenticate whether the contents of final accounts of completion of engineering projects are true and reasonably to the social benefits,economic benefits and environmental benefits obtained by the project.At present,the marketization of completion final accounts audit means that the proportion of completion final accounts audit conducted by social audit institutions is expanding.It is of practical significance to analyze the problems existing in social audit institutions when they carry out completion final accounts audit projects,judge the causes of the problems and propose solutions.The final account of T water conservancy project is an audit project invested by a municipal district and won by Z Accounting firm.This paper takes the final account audit project of T water conservancy project as a single case study object,and starts from different audit stages by actually participating in audit procedures and searching relevant audit materials.This paper analyzes the deficiencies of Z accounting firm in the final account auditing process of T water conservancy project completion,analyzes and considers the actual causes of the problems in the final account auditing process of T water conservancy project completion from internal reasons of THE accounting firm and external reasons such as market and industry,and puts forward corresponding suggestions.How to improve the quality of final accounts audit and reduce audit risk is studied by combining theory with practice.At present,the research on final accounts audit of completion is mature at home and abroad.However,there are still few researches on how to improve the current level of final accounts audit of completion under the situation of low price competition in the current project bidding market,and there are also few researches on final accounts audit of completion specifically for water conservancy projects.This paper describes the project bidding market,the audit subject of the final account audit of completion and the current situation of audit personnel,analyzes the deficiencies of the final account audit of water conservancy project completion by using single case method,puts forward corresponding countermeasures for improving the quality of the final account audit of completion,and tries to put forward suggestions for the promotion and popularization of the whole process tracking audit.In order to contribute to the overall improvement of the audit quality of the final accounts of completion.