Research On Risk In Public Finance Budget Executive Audit

Because auditors are economic persons of limited reasonableness, there must be deviation or mistakes in the national audit, which is the conduct and actions of inspects. Many risk affairs have already taken place in the CPA audit. In the realm of audit, the research on independent audit risk is comparably more, but the research on the national audit is comparably less for the late start of the research, and the research on risk in public finance budget executive audit is much less than that. However the public finance budget executive audit have an important position in politics and economy in our country, therefore, the research on risk in public finance budget executive audit have important values in theories and reality.However, the risk in the public finance budget executive audit is a huge topic, as an academic degree thesis with limit capacity, we can choose only a few problems among those to study. As a whole, this thesis can be divided into two parts, the first part is the research on the characteristic and the control principle of the risk in the public finance budget executive audit ,the second part is the research on two strategies: enhancing the independence and improving the audit method, which can lower the risk of the public finance budget executive audit.This thesis mainly use deduct research, comparison research and case research, and try to certificate the following standpoints and carry out some innovation:(l)Because of the specialization of the public finance budget and its audit, the risk also has its own characteristics, that is, the continuous of the corpus of audit risk, the extensive of the object of audit risk, the seriousness of the influences of the risk and the risk in the punishment. (2) In Correspond with the characteristic of the risk in the public finance budget executive audit, the main power of the risk control of the public finance budget executive audit comes from auditing organization, administration reconsider and litigation system, The National People's Congress and public opinions etc. So we should notice the comprehensive measures of these six aspects. (3)Enhancing the independence of auditing organization, personnel and outlay are the basis to lower the risk in the public finance budget executive audit, so we must carry on a series of reforms to solve the actual problems in agent. (4)As audit method, transaction-based auditing, system-based auditing and risk-based auditing each have their own advantage and the weakness, this lay the foundation for the objective-oriented auditing that this thesis put forward. Through our practice, we discover that the objective-oriented auditing is areasonable choice that can lower the risk in public finance budget executive audit in our country.