Research On Final Accounts Audit Of T Playground Project In Y District

As the backbone of stabilizing the economic environment,improve people’s livelihood,promote social development and ensure government investment projects show the characteristics of expanding quantity and scale,involving large funds and great social impact.The huge and complex engineering makes the project uncertain in many construction links.Government investment projects should be subject to thorough and specific supervision by public authorities,and settlement audit is an important supervisory tool.In recent years,district government investment projects have developed rapidly and the government pays more attention to the audit and supervision of projects.The district government office has issued the audit measures for public investment and construction projects in Y District to guide the relevant audit work.The basis,objectives and procedures for the final review of government investment projects are constantly improving.At the same time,the audit institutions in Y District have also actively hired external co reviewers,We strengthened the supervision of clean government and achieved remarkable results in financial audit.However,there are still some problems to be solved in the actual audit work of Y District Audit Bureau.By studying the practical cases of the Completion Final Accounts audit of T playground project in Y District,this thesis not only enriches the literature basis of the existing Completion Final Accounts audit of government investment projects in theory,adds theoretical guidance to the relevant audit work in Y District,but also provides a reference for the Completion Final Accounts Audit of government investment projects in Y District in practice,which will help to improve the audit work,improve the audit efficiency and improve the overall quality of auditors.Firstly,this article summarises and calculates the corresponding literature of the final review of government investment projects and defines the concept of government investment projects,government investment projects audit and Completion Final Accounts audit respectively,and it adopts the public entrusted economic responsibility theory,life cycle management theory and national governance theory as the theoretical basis of this thesis.Secondly,this thesis makes an in-depth analysis of the audit case of the completion final accounts of the T playground project in Y District,studies the whole process of the audit from the four stages of pre audit preparation,carrying out an audit,reporting on the audit and subsequent revisions and identifying existing audit problems,which can be summarized as follows: lack of benefit audit and failure to comprehensively evaluate the project construction results;The audit coverage is not comprehensive and fails to reveal all problems;The audit method is not scientific and the professionalism of engineering audit is not reflected;The audit work efficiency is low and the audit exceeds the planned time;The application of audit results is poor,and the audit recommendations are not targeted.After that,combined with the actual situation of the audit work in Y District,this thesis analyzes the causes of the problems,which correspond to the unclear benefit audit objectives,the lagging time point of audit intervention,the weak audit force,the poor audit communication,and the difficulty of supervision,rectification and achievement disclosure.Finally,in view of these problems in the case,this thesis puts forward specific countermeasures,including improving the benefit audit objectives,implementing phased follow-up audit,cultivating endogenous strength and restricting the co audit intermediary,strengthening communication and publicity and improving the follow-up audit work.Combined with theory and practice,by examining and analysing the actual case of the final accounts audit of the completion of the T playground project in Y District,the problems existing in the audit are identified,the causes of the problems are analysed and appropriate remedial measures for improvement are presented.Compared with the existing research,focusing on the actual situation of audit,the proposed countermeasures are more targeted for y District,hoping to provide reference and guidance for Y District to carry out the final accounts audit of government investment projects in the future.