| Transport infrastructure construction has played an important role in promoting the rapid development of economic,railway,highway and ridges are important transportation infrastructure construction project,the highway has a pivotal position in the transportation industry,promoting the economic development along the line and realizing the sustainable development of social economy.Of course,the highway construction project,due to the existence of investment capital,turnover long construction period,the social influence is extensive and other characteristics,it is necessary to strengthen the investment expenditure of the expressway,construction progress project,construction quality and so on comprehensive management and supervision of the completion of the expressway.Construction project financial final accounts audit,is a more reasonable determination and effective control of the project cost.Ensure that construction funds are used in compliance and promote effective ways to improve investment performance;and it is helpful to improve the supervision mechanism at the same time,the formation of project investment management oversight responsibilities clearly between the decision-making management system of checks and balances,timely find the fraud occurred in the process of engineering construction violation of laws and discipline problems,and promote the various contractors related laws and regulations,strictly carrying out the project construction management increases the transparency of major decisions,effectively prevent the breeding ground for corruption.In this paper,the highway construction project completion final accounts audit issues research,in the process of combination of theoretical research and actual situation,from the perspective of certified public accountants audit work,through the introduction of engineering construction project completion final accounts of the completed financial completion final accounts audit of related concepts,combined with the project life cycle theory,public fiduciary duty theory on engineering construction project completion final accounts audit is description and analysis research.This writing borrowed from the DR highway construction project completion final accounts audit analysis of actual cases,the research process for the literature research and case analysis method.This paper according to the project life cycle from the project planning,phase preparation,stage implementation,stage to complete,stage of DR highway construction project completion final accounts audit introduces the basic situation of the project.The second for the completion of the goal of the financial statements audit and audit method for overall description,then there is the DR highway construction project completion final accounts audit found problems in the process of classified according to the project construction process,and analyze the reason of the problems found in the process of completion financial final accounts audit.Finally,the completion of final accounts problems found during the audit process,gives targeted the audit opinion and the suggestion,for the project management unit in engineering construction project management to provide the reference and reference. |
