1 Research on Information Distortion of Construction Economic Audit
There are four main manifestations of information distortion in construction economic audit [3]. First, due to the attitude of the staff or other reasons, the recorded information is untrue, and things that will exist or phenomena that do not exist are recorded, resulting in distortion of audit information; The second is the misleading statement of the audit report. Under the misleading statement, the decision-making organs have some misunderstandings and did not pay attention to the authenticity of the design report; Third, the related records of financial reports are not timely, which brings troubles to the integrity and authenticity of audit reports; Fourth, the audit report is not issued in time, which affects the quality of information and causes the distortion of audit information.
2 Research on the causes of information distortion in construction economic audit
2. 1 The audit method has disadvantages.
At present, the method adopted by most construction enterprises in economic audit is sampling audit [4]. This kind of audit method can ensure the relative authenticity of the internal to a certain extent, but due to the limited sample size, it can not completely guarantee the authenticity of the audit report; On the other hand, due to the unique characteristics and initial scale of economic audit in construction industry, there are many imperfect problems, which can not solve the problems caused by internal audit methods, and then lead to the distortion of audit information is difficult to solve.
2.2 the quality of accounting auditors
An important reason for the large-scale and long-lasting distortion of economic audit information in domestic construction enterprises is the professional ethics and professional quality of auditors [5]. Although these two aspects have little interaction, they have great influence on the distortion of audit information. It belongs to the category of professional ethics that related auditors deliberately cheat for personal interests, while the distortion of audit information caused by professional quality problems of related auditors belongs to the category of quality problems. However, whatever the reason, the adverse impact on the construction economic audit work is the same as the obstacle to the development of the construction industry. So we need to focus on solving it.
2.3 Enterprise audit external economic environment issues
Users of audit information of construction enterprises include not only internal users, but also external users. In the actual economic audit work, due to the limitation of information acquisition channels, the quality of audit information obtained by external users is usually worse than that obtained by internal users. Quality asymmetry is a common phenomenon of external users [6]. In the construction economic audit work, the asymmetry of accounting information quality is the key factor that causes the distortion of construction enterprise economic audit information. Because internal users have convenient access to and use of audit information and strong control over audit information, driven by many personal interests, the behavior of internal auditors forging audit information has seriously affected the authenticity of audit information. On the other hand, economic auditors who have employment relations with enterprises are usually tempted by relevant pressures and interests, thus forging economic audit information, leading to distortion of audit information.
2.4 unreasonable accounting supervision mechanism
Under the background of big economy, the construction audit work is influenced by the actual situation of construction. Enterprises should set up corresponding audit institutions and appoint qualified auditors according to their own actual conditions. Auditors are directly responsible to the project leader and accounting supervisor. Because the right of the accountant in charge is relatively centralized, once the enterprise lacks an effective external supervision mechanism, there will be problems of abusing power for personal gain or improper decision-making Driven by interests, too concentrated rights will bring harm to the audit work of construction enterprises, so it is necessary to establish an external supervision system for enterprises.
3 Construction economic audit information distortion related countermeasures
Based on the adverse effects of distortion of audit information in economic audit of construction enterprises, it is necessary to take corresponding effective measures to avoid distortion of audit information and promote the orderly and healthy development of economic audit of construction enterprises. According to the analysis of the above situation and reasons, the following countermeasures can be put forward. Specific as follows [7].
3. 1 Improve managers' awareness of accounting laws and regulations
In view of the fraud caused by interest-driven and many external pressures, enterprises should regularly train and study relevant accounting auditors and managers on financial norms and accounting laws and regulations, so as to promote managers to establish awareness of accounting laws and regulations, standardize their own auditing behaviors, and establish a correct attitude and responsibility concept. Effectively control the distortion of economic audit, and standardize and encourage it through the corresponding reward and punishment system. Correct the guiding ideology of managers. Clarify the corresponding responsibilities. Accounting audit work should strictly control the integrity of accounting audit data and the authenticity of accounting audit information.
3.2 Strengthen the professional ethics and professional quality of auditors.
In view of the influence of auditors' professional ethics and professional quality on the information distortion of economic audit, we should strengthen the construction of auditors' professional ethics and professional quality in economic audit work. Because auditors have important audit data and have the right to change and control these data, it has a direct and important impact on the authenticity of audit information. Therefore, it is very necessary and important to strengthen the professional ethics and quality of auditors. Construction enterprises can promote the overall improvement of auditors' professional quality by improving the selection criteria of auditors, and at the same time strengthen the professional skills training and professional ethics education for auditors, so as to promote auditors to establish correct professional ethics and improve their professional quality. So as to control that distortion of audit information. On the other hand, due to the requirements of construction economic audit, we should pay attention to the cultivation of compound talents in the process of selecting and training auditors.
3.3 Improve the audit supervision system and strengthen external supervision.
This paper focuses on the necessity of audit supervision system and the importance of external supervision. In view of the imperfect audit supervision system and inadequate external supervision, it is necessary to improve the audit supervision system and strengthen external supervision in the construction of economic audit. First of all, to improve the audit supervision system, we should start from the specific characteristics of audit work, focus on supervising the audit managers who have too concentrated audit management power, strengthen the responsibility system for each auditor, ensure that the responsibility is subdivided into people, and promote the self-supervision of auditors; Secondly, the perfection and strengthening of external supervision need to be combined with all aspects, starting from two aspects: national supervision and social supervision. It is necessary for the relevant government departments to carry out legal supervision, and at the same time give play to the social supervision power of certified public accountants. Mainly from four aspects: first, strengthen the audit and financial supervision of construction enterprises; Second, give full play to the authenticity and legitimacy of government supervision, and supervise the authenticity and legitimacy of economic audit data and related operations of construction enterprises; Third, improve the accounting management system of registered construction enterprises and strengthen the supervision of accounting behavior of construction enterprises; Fourth, supervise the appointment of accounting auditors.
4 conclusion
To sum up, the audit work is a long-term systematic work with important functions, and the problems existing in the audit work are the inevitable products under the influence of modern economic development and social development. In the rapid development of modern economy, the increase of workload and tasks, the inadequacy of detail management, the disadvantages of audit methods, the quality of audit information and the professionalism of auditors have all affected the distortion of audit information in the construction economy. To solve the problem of information distortion in construction economic audit, we must start from the source and take effective measures to prevent the above problems. We should establish a perfect audit system, optimize audit methods, improve the professional quality of auditors, choose audit information scientifically and choose reliable audit information channels. Promote the orderly progress of modern building economic audit and realize the authenticity and reliability of building economic audit information. Promote China's economic development and national construction.
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