Comprehensive Evaluation On Audit Quality Of PPP Project

As one of the main ways of providing public services,the PPP model has achieved remarkable results in alleviating government debt risks,improving the efficiency of public service provision,and promoting the orderly development of the market economy.With the entry of China’s PPP model into a high-speed development period,as of May2018,the national PPP integrated information platform warehousing project reached12,000,with a total investment of more than 17 trillion yuan.In the context of the gradual increase of PPP projects,due to the limitation of resources such as manpower and material resources,it is difficult for government audit institutions to effectively alleviate the contradiction between insufficient audit resources and heavy audit tasks.Therefore,some audit tasks are entrusted to social audit organizations.At the same time,in order to effectively supervise the social audit behavior and prevent the audit risk of PPP projects as a whole,government audit institutions often face the problem of comprehensive evaluation of audit quality of PPP projects.Due to the lack of PPP project audit quality evaluation index system and evaluation mechanism,there is a certain degree of randomness and blindness in the audit quality evaluation of PPP projects.Therefore,this paper studies the comprehensive evaluation of audit quality of PPP projects,and it is of great significance to improve the auditing quality evaluation index system and evaluation method of innovative PPP projects.In view of the comprehensive evaluation of audit quality of PPP projects,firstly,the status quo and significance of PPP project auditing are expounded,and the relevant research results of domestic and foreign scholars in PPP project audit research and audit quality evaluation are summarized,and the existing achievements and shortcomings are explored.It also explains the necessity and importance of the research in this paper.Secondly,it systematically clarifies the relevant concepts and theoretical basis of PPP project audit quality evaluation,and clarifies the concept,objectives and key points of PPP audit;again,analyzes the factors affecting the audit quality of PPP projects.On the basis of the ISM model,the audit quality comprehensive evaluation index system of PPP project is constructed.Finally,based on COWA operator-cloud object construction,the audit quality comprehensive evaluation model of PPP project is constructed,COWA is used to evaluate the evaluation index,and cloud model is used to determine PPP.The project audit quality qualitative and quantitative evaluation index value,through the matter-element analysis method for the comprehensive evaluation of PPP project audit quality,combined with the case for example application,and then put forward detailed and feasible policy recommendations.The research results of the thesis mainly include two: based on the ISM model,the comprehensive evaluation index system of PPP project audit quality is constructed;based on the COWA operator-cloud object PPP project audit quality comprehensive evaluation model.