Study On Influencing Factors And Optimization Scheme Of Engineering Financial Audit Quality

The quality of project financial audit is an important factor to effectively control project cost,ensure the compliance of construction funds and improve investment performance.High-quality project financial audit can timely discover the problems of fraud,law,violation and discipline in the process of project construction,promote each participating unit to strictly implement the relevant laws and regulations of project construction management,increase the transparency of major decisions,and effectively prevent the breeding of corruption.Along with the acceleration of urbanization process,the number of engineering construction projects increase and the scale increases,the engineering financial audit quality also faces the various influence,such as: audit process of openness and transparency,audit system perfection,construction unit financial condition,audit related laws and regulations,etc.Therefore,in order to optimize the quality of engineering financial audit,it is necessary to explore reasonable and effective schemes from the perspective of influencing factors of engineering financial audit quality.Firstly,through literature analysis and expert interview,this paper identifies and summarizes the influencing factors from three dimensions: audit subject,audit object and audit environment,and identifies the influencing factors of engineering financial audit quality.Then,Fuzzy DEMATEL method is used to analyze the mutual influence relationship between the factors,according to the influence of the factors,the central degree,the reason degree to find out the key influencing factors,and then the expert interview analysis of the key influencing factors deep reasons,the analysis of how the key factors affect other factors and the quality of engineering financial audit;Finally,according to the advantages of blockchain technology in data distributed storage and traceability,a framework of engineering financial audit system based on blockchain technology is designed,and the advantages of this system compared with the traditional audit system framework in coping with these influencing factors are pointed out.The research results not only show the influence factors of engineering financial audit quality and the interrelationship between the factors in multiple dimensions;Aiming at the key factors that affect the quality of engineering financial audit,a framework of engineering financial audit system based on blockchain technology is proposed,which provides a new solution for optimizing the quality of engineering financial audit.