财政审计风险的表现及防范

Performance of the financial audit risk and its prevention

财政审计是对一级政府财政收支真实、合法、有效的监督。财税部门属宏观调控部门,层次较高,资金收支数额较大,流向面广,财政分配涉及国民经济各个部门、各个环节,因此,财政审计较其他专业审计也就存在更大的风险。只有正确认识审计风险,采用严谨的审计程序和科学的审计方法,才能有效地控制、防范和化解风险,使审计风险降到最低限度。

Financial audit is on the level of government revenue and the real,legitimate and effective monitoring.Finance and tax departments of macro-control sector,higher level,large amounts of income and expenditure of funds,wide flows,fiscal distribution involves all sectors of the national economy,on each link,therefore,financial audits than other professional audit will present a greater risk.Only a correct understanding of audit risk,the use of rigorous auditing procedures and scientific approach to audit,in order to effectively control,prevention and risk mitigation,to minimize audit risk.