浅谈国家审计风险的成因及防范策略

A Brief Discussion about the Causes and Countermeasures of Auditing Risks

通过分析国家审计风险的特征 ,认为形成国家审计风险的有 :审计人员的素质因素 ;审计机关的管理水平 ;被审计单位的影响 ;外部审计环境的影响四个方面。提出了控制国家审计风险六方面的对策 :强化风险意识 ,提高国家审计人员的综合素质 ;健全法制 ,尽快充实和完善国家审计准则 ;加强宣传力度 ,树立审计权威 ;加强和完善审计项目质量检查制度 ;重视后续审计 ,增强审计严肃性 ;

By analyzing the characteristic of state auditing risks, the author thinks that state auditing risks are caused by four factors --auditor's quality, the management of auditing organizations, the influence of audited units, and that of auditing environment . It also puts forward six countermeasures to overcome state auditing risks --strengthening consciousness of risks & improving the integrate quality of auditors; amplifying the legal system and perfecting state auditing rules; strengthening propaganda and establishing auditing authority; strengthening the system of the quality check of audited items; attaching importance to successive audits and raising the seriousness of audit; establishing the external quality control system of auditing risks.