国家审计风险特征分析

Feature Analysis of the Governmental Auditing Risk

风险存在的必然性、潜在性、特殊性、影响的深层次性及可控性等,构成了国家审计风险的基本特征。只有透彻把握国家审计风险的基本特征,才能从根本上认识风险,增强审计机关和审计人员的风险意识,强化防范和化解国家审计风险的能力。

The risks bear the essential properties of objectiveness and potentiality of their existence, uniqueness in their causes, profoundness of their impact and controllability. Only thorough grasping the essential properties of the governmental auditing risk, can we understand risk, heighten the awareness of risk, keep a lookout and transform risk.