...Hongliang Yu; Yutong Wei; Rui Zeng; Keye Xing Purpose To overcome the limitations of static, checklist-based scoring in capturing the systemic vulnerabilities of infrastructure governance, this study develops an explainable, owner-oriented probabilistic framework to assess and diagnose audit risks...

... on the causes of audit risks in national public projects and discusses the process by which these causes contribute to the emergence of such risks. Furthermore, the paper investigates the core risk sources in various types of national construction project audit. This paper aims to provide theoretical support...