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
On The Cause and Control of Governmental Audit RiskAbstract：Governmental audit risk means state audit organs make an inappropriate decision and issue an inappropriate audit opinion due to failing to find out gross mistakes; and also means state audit organs bring adverse consequences to the audited units as well as the risk of audit failure because of administrative enforcement Besides objectivity， universality， potentiality and controllability owned by general audit risk， governmental audit risk has the characteristic of sociality， complexity， chronicity， multiplicity and so The main causes of the risk are related with audit units， the audited units and audit To prevent Governmental audit risk， the following measures should be taken: strengthen the rank of auditors; strictly enforce auditing standards; innovate new auditing methods; enhance the independence of audit; develop the sense of audit risk; promote audit achievement; strengthen service ideas; separate audit from execution and push comprehensive control of audit Key words: governmental audit risk; characteristic; cause; control
