我国政府审计风险的产生及其规制研究

政府审计是一项高专业性、高风险性的国家监督工具,审计风险伴随着政府审计权力运行的全过程.审计风险的产生既有与生俱来的固有原因,也有限制审计发展的客观原因和审计人员自身存在的主观原因.审计机关应从改善审计环境、提升业务水平、强化风险管理和接受外部监督等四个方面着手防范风险,规制政府审计工作.

Occurrence of Government Audit Risks and its Regulation

Government Audit System with high-specialty and high-risk is one of the tools to government supervision.The audit risks accompany with the whole process of government auditing.The audit risks come from the inherent reasons,the subjective reasons restricted by the current audit environment and the objective reasons of auditors.The government audit organs should find the right remedy and improve the audit environment,enhance the auditors' level,strengthen the risk management and accept the external supervisio...