What is the audit content of the final accounts of capital construction projects?

Audit contents of final financial accounts of capital construction projects:

(a) the basis for the preparation of financial statements. Review whether the clean-up work is comprehensive and thorough, whether the compilation basis is in line with the relevant provisions of the state, whether the information is complete, whether the procedures are complete, and whether the remaining problems are handled in compliance.

(2) Project construction and budget implementation. Review whether the project construction is carried out in accordance with the approved preliminary design, whether the project construction of each unit is carried out in strict accordance with the approved budgetary estimate, whether there are projects outside the budgetary estimate, whether there are problems in improving construction standards and expanding construction scale, and whether there are major quality accidents and economic losses.

(3) Sources of project funds. Review the actual amount invested by various capital channels, the actual amount invested, the availability of funds and the reasons.

(4) Construction cost. Check whether the expenses are legal, whether the project payment is settled according to the contract, whether there is any management fee exceeding the standard, and whether the business expenses are confused with the project expenses.

(5) Project surplus funds. Review the authenticity of the actual stock of inventory materials, whether there are problems such as backlog, concealment, transfer and misappropriation; The authenticity of all kinds of creditor's rights and debts, whether there are problems such as transfer and misappropriation of construction funds and untimely liquidation of creditor's rights and debts.

(6) The property is delivered for use. Review whether the delivered property is true and complete, whether it meets the delivery conditions, and whether the handover procedures are complete and compliant; Whether the cost accounting is correct, whether there are problems of crowding out costs, raising costs and transferring investment.

(seven) finishing the reserved project funds and construction. Verify the unfinished quantities of the finishing project and leave enough investment. Prevent new projects from being listed as unfinished projects and add new project contents.

(eight) the authenticity, completeness and compliance of the final financial accounts.