国家建设项目审计引起法律诉讼的风险及其控制

Risks of the Law Litigation Brought about by National Investment Audit and Their Controlling

针对国家建设项目投资审计的环境变化以及由其审计风险引起的法律诉讼问题,从审计与法律结合的角度,分析了投资项目审计引起法律诉讼风险的成因和特征,在此基础上,得出完善审计模型控制,严格执行审计准则,努力创建良好审计执法环境,提高审计人员素质等应对措施。

With the national investment audit′s environment changing and the risks of the law litigation caused by government investment audit,the paper considers the audit together with law.The paper analyses the causes of the law litigation,induces its characteristics,some advices are given:getting a perfect audit model control,carrying out the audit standard strictly, working hard to set up good environment for the audit,and improving auditors′ personnel characters.etc.