政府审计风险及其管理

Risks of Goyernmental Auditing and it's Management

政府审计风险不应被忽视。从形式上看,政府审计风险包括抽样风险、报告风险和处理处罚风险;从成因上看,政府审计风险源于审计法律、审计技术等多方面。因此,防范和控制政府审计风险应从审计法律和审计人员素质等方面入手。

Risks of governmental auditing shouldn't be ignored. In the sense of forms, it includes sample risk, report risk and disposal risk. In the sense of causes, It results from auditing law and regulations, auditing techniques, ect. Accordingly, to manage such risks, we should pay attention to laws and qualifications of auditing personnels.