The Study Of Government Audit Risk Under Information Environment

Since the 1980s, with the rapid development of information technology, government audit met the dual challenges of maintaining national economic construction order and adapting information. In 1998, the Audit Commission began to prepare for the audit information project, named"China's Golden Auditing Project". So far, more than 10 years have passed and we have already made some great achievements. However, on the whole, China's information audit work is still in the exploratory stage, neither forming a set of professional standards, nor developing the talents who can carry out a comprehensive government audit business.With the wave of information, information technology had a huge impact on the risk of our government audit, which also presents the different sources and forms from before. Under this precondition, this thesis analyzes the meanings and the characteristics of Government audit risk under the Information Environment, does further research on the particular sources of Government audit risk. on this basis of the above discussion, confirms some control views about the government audit risk under the information environment ,in order to shed light on the research of government audit risk.The main innovation is to propose the risk-based audit model under the information environment, the model adopted by the Audit Risk = significant misstatement risk×detection risk + Notice risk. Under the information environment, specific factors of the model change. This thesis aim to help auditors to use the audit model, in combination with the objective assessment of government audit risk, to do effective risk control. As a result, government auditors not only get the conv enience and fastness but also prevent and control the audit risk brought about by information, and thus to improve the efficiency of government audit and comply the needs of the times.