| With the deepening of China’s high-quality economic development and the increasing expectations of the people for public infrastructure,the investment in public infrastructure by the central and local governments also continues to increase and strengthen.Public projects tracking audit is increasingly becoming the main way and content of government investment audit supervision.Because the audit department in China,especially the audit administration at the grass-roots level who carry out public projects tracking audit of short time,there are also many different types of problems.All these restrict the improvement and progress of tracking audit quality of public projects.Through reading a large number of literatures,this paper summarizes the concepts,steps and key contents of tracking audit of public projects,combs the status quo and existing problems of tracking audit of public projects of Fuyang City carried out by audit institutions at the present stage,finds out the crux of the problem and analyzes the causes.By organizing expert discussion meeting,the main factors affecting audit quality of public projects are screened,and four main factors affecting audit quality are obtained,including personnel quality factor,audit environment factor,system mechanism factor and technical equipment factor.Through the questionnaire survey method,engineering management and engineering audit experts are organized to participate in the questionnaire survey and make statistical analysis of the survey results.With the help of analytic hierarchy process(AHP),the index system and discriminant matrix are constructed.After calculation,the conclusions are finally drawn and the main influencing factors of tracking audit of public projects are ranked.In view of the problems existing in the current public engineering project tracking audit conducted by audit institutions and the influencing factors restricting the improvement of audit quality,specific suggestions are put forward. |
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