How to do well the audit of final accounts of completion

The government investment project of Yang Tongshan of Linshu County Audit Bureau is basic and public welfare in general, and it is a popular project invested by the government. Therefore, strengthening the audit supervision of the authenticity, legality and efficiency of government investment projects plays a very important role in ensuring the effective control and rational use of government investment funds. Let's talk about some views. First, fully grasp the basic situation of audit projects. Before the start of the audit, we should conduct in-depth and detailed pre-trial investigation on the audited project, carefully collect relevant information related to the project construction, conduct on-the-spot investigation on the project site, fully understand the source of funds for the construction project, the approval of the project, major changes in the project implementation process and the basic situation of the project implementation unit, and formulate a reasonable, orderly and targeted audit implementation plan according to the key points, difficulties and objectives of the audit project. The auditee is required to be responsible for the authenticity, integrity and legality of the materials submitted for review, and provide a commitment to ensure the reliability of the audit materials, so as to avoid audit risks and improve audit efficiency. Second, do a good job in reviewing the bidding documents, construction contracts and supplementary agreements. In the audit process, it is important to review whether the construction contract and supplementary agreement are consistent with the bidding documents. The construction contract contains contents that seriously violate the spirit of the bidding documents, and the auditing organ may contact the competent department of construction and order it to make corrections in accordance with the provisions of the Bidding Law. The construction contract and supplementary agreement are very important to the final final accounts. If the signed contracts and agreements are unreasonable and cause economic losses to the government but cannot be corrected, they should be disclosed in the audit report and transferred to the discipline inspection and supervision organs to urge the construction unit to put an end to unreasonable contracts and agreements from the source and safeguard the interests of the government. Three, adhere to the comprehensive audit, focusing on the audit of project cost. Government investment projects have the characteristics of long construction period, large investment and many influencing factors. Therefore, when auditing the final accounts of government investment projects, we should adopt a comprehensive review and highlight the key audit methods. First, it is necessary to audit some projects with high cost, great impact and easy problems, mainly by means of experience judgment, data audit and spot check audit; Second, it is necessary to strengthen the audit supervision of contract increase or decrease projects. During the audit, we should focus on the calculation rules of increasing or decreasing the engineering quantity, labor cost, material cost and machinery cost of the project, review the authenticity, legality and rationality of the engineering quantity in combination with the construction contract and relevant laws and regulations, and resolutely eliminate the untrue parts; Third, we should pay attention to the audit of concealed works, which is easy to overestimate and calculate. In addition to the on-site acceptance data provided by the construction unit, the audit of this part of the project should also be verified by means of on-site investigation, interview and evidence collection, and on-site exploration. Fourth, we should pay attention to the audit of on-site construction visas. Auditors should carefully examine whether the relevant work contents of the project visa have been included in the budget quota, whether the on-site visa is true and effective, strictly check and resolutely put an end to illegal on-site construction visas. Four, strengthen the use of audit results, expand the impact of investment audit. First, timely and accurately identify and evaluate the problems found in the audit, put forward feasible suggestions and rationalization opinions, and urge the construction units and construction units to strengthen management, improve rules and regulations, and safeguard the legitimate interests of the country. Second, pay attention to the economic and social benefits of government investment projects, put forward feasible suggestions and methods for future national construction project plans, avoid unnecessary investment waste of the state, and let limited state-owned funds do more practical and good things for the people and give full play to their due maximum benefits. 5. Establish a high-quality investment audit team. The final accounts audit of government investment projects is a highly legal and professional work, which requires auditors to have a strong professional level. In addition to mastering and correctly applying policies and regulations, they must also have a number of business knowledge, be familiar with the construction project cost quota and related regulations in business, and have strong ability to edit the budget and final accounts, be familiar with construction technology, building structure and construction specifications, and understand the performance and market information of building materials; We should not only have a rigorous work style and a high sense of responsibility, but also be loyal to our duties, conscientious, patient and meticulous, and convince others by reasoning. Therefore, it is necessary to comprehensively consider the allocation of auditors to ensure the authenticity, legitimacy and efficiency of investment audit work.