浅析政府审计外包的风险与应对

Analysis on the Risks and Countermeasures of Government Audit Outsourcing

实行审计业务外包是贯彻落实审计全覆盖的重要一环,也是完成繁重的政府审计任务,成为一个行之有效的缓解政府审计压力的办法。但我国政府审计外包尚处于起步阶段,存在制度法规不完善、责任划分不明确等问题。本文分析审计外包业务中的各种风险和风险成因,并提出应对这些风险的对策,以降低政府审计外包的风险。

The implementation of auditing outsourcing is an important part of implementing the full coverage of auditing.It is also a task of completing heavy government auditing and becoming an effective way to alleviate the pressure of government auditing.However,China's government auditing outsourcing is still in its infancy,and there are problems such as imperfect system regulations and unclear division of responsibilities.This paper analyzes the various risks and risks in the audit outsourcing business,and proposes countermeasures to deal with these risks to reduce government auditing outsourcing.risks of.