Audit risk is the auditing profession in our country need to resolve an important With the social macro environment and external audit of the operation of the unit changes， as well as the economic life of dependence on the audit opinion of the expanded audit risk is also However， audit risk can be Based on the concept of audit risk， audit risk characteristics and the inherent element of risk， control risk， check risk analysis， to explore the reasons for the formation of audit risk， auditors from the strengthening of education and improve the overall quality of audit staff to improve the relevant systems and perfect audit technology audit risk prevention methods and Key words: audit risk form a control
Government audit risk is that the state auditing organs of the audited units after the audit， failed to find significant errors made an inappropriate decision， issued an inappropriate audit opinion， and because of administrative law enforcement misconduct， to the audited units， national， Adverse social consequences， leading to audit the risk of In addition to the audit risk by the risk of a general audit of objectivity， universality， the potential of the continent， but also a social nature， complexity， and long-term， multiple sexual Government audit of the major causes of the major risks derived from the audit unit， the audit units and audit environmental Guard against the risk of an audit should strengthen the building of the contingent， Second， we must strictly enforce the auditing standards， three to innovation audit methodology， Fourth， we must strengthen the independence of the audit， five to establish a government audit agencies full risk awareness， to enhance audit results 6， 7 to strengthen Sense of service， eight to implement "the trial separation，" 9 to do a good job of comprehensive environmental audit of Key words: audit risk characteristics of the causes of control measures
