Cause Of Government Auditing Risk And Dissolution

In recent two years , a series of important law cases in economic field have been unraveled repeatedly after government audit department had taken some effective measures ,which has an effect on the improvement of economic order .But China's auditing system was established a little late and audit department serves as a governmental supervisory institution in the opening and reform background ,so it has an administrative authority .For a long time ,the risk of government audit was not fully recognized and taken seriously ,someone even mistakenly considers government audit to be of no risk .As a matter of fact ,because of the diversity of the system of ownership and revenue distribution ,the lack of accounting information fidelity, the aggravation of local protectionism and the weak of auditor's risk consciousness and occupational morality and so on ,the risks of government audit are showing a tendency of going up .Therefore how to enhance the risk management of government audit is an important question now government audit institution and auditor concern .By taking the audit of a corporation group's assets liabilities and interests for example ,this thesis broke the traditional division of theory and practice ,at the same time ,took the subject ,object ,way of operation and auditing environment of government audit as a whole from the aspect of the integration of theory and practice ,which make up the formation of the risks of government audit together .It found out and analyzed the way to eliminate the risks of government audit by the operation of the risk management procedure of government audit.This study holds that the risk of government audit in our country objectively goes up with the development of economy ,society political civilization and the strengthen of the power of government audit .It diversifies with the change of social environment and auditing system .Subjectively ,the backward in auditing theory ,system and technic is also an important factor of the formation of the risk of government audit in a great extent .Accordingly ,to eliminate the risk ,premeditated guard ,control in process and subsequent ratification should be strengthened ,the system of audit promising ,important auditing case reporting ,auditing proclamation government auditing responsibility investigation and the transformation of follow-up audit and important cases should be established and improved .The aim of this thesis is to analyze the reason of the formation of the government auditing risk ,explore the way to eliminate the government auditing risk ,and explore the way to establish systematic and scientific government auditing risk management system ,prevent the chain effect of the risk ,promote the rational disposition of social resources and social fair ,so as to let others come up with valuable opinions .This study is of positive current significance in strengthening auditing quality control promoting auditing efficiency protecting auditor's interests improving government audit ,and making audit more effective in the centralize regulation of national economy .