浅议国家审计风险及其防范

Discussing national auditing risk and precautions

审计风险是审计过程中的潜在危险， 主要表现为审计检查中的失察风险、审计评价风险、审计定性和处罚风险等等。由于审计风险的存在势必会影响审计机关乃至政府的形象， 甚至会给国家带来经济损失。因此， 应通过树立风险意识， 增强危机感和紧迫感， 提高干部素质， 改进审计方法，

The auditing risk is a potential one in the process of auditing.It mainly shows the oversight risk,the auditing and evaluating risk,the auditing qualitativity and the penalizing risk in the auditing check.As the existence of the auditing risk is bound to have an effect on the imaye of the auditing office and the government.Even can our country suffer a heavy economic loss.Therefore,we should set up the risk consciousness,enhance the sense of peril and urgency,increase the cadres quality,improve the quditing methods and pay attention to the working art so ao to avoid and prevent the auditing risk.