On Government Auditing Risk's Control

Every audit is risky, it is no exception for government audit, and because of the special status of the government audit in politics and economy, that make the government auditing risk demonstrate a lot of special places. The PRC auditing law, The PRC administrative reconsideration law and The PRC state compensation law have been promulgated and put in practice, they clearly define the juristical responsibity of the action of auditing organ. Moreover, people more and more want to protect themselves with law. Specially, after "audit storm", people require the government audit more sternly.The government auditing risk becomes a practical question that the auditing organ and auditors can't avoid. To sum up above, auditing organ must attach importance to the auditing risk. The reasons of government auditing risk are various and complicated, and damage is serious. So we must research the government auditing risk and research how to control it. The research is importance to perfect auditing theory and to develop auditing practice.The thesis is made up of six chapters. In chapter I, it analyzes the research background, summarizes the previous literature of this field, and introduces the framework of the paper. The second chapter introduces the theory of auditing risk, and other important conceptions. In this chapter, it contains the meaning of auditing risk, the relationships between auditing risk and materiality, auditing quality, and auditing responsibility. And further presents the necessity for controlling auditing risk. The third chapter analyses the reason how the government auditing risk formed. According to the facts the fourth chapter takes further analyses to audit risk. The fifth chapter puts forward some proposals to control audit risk. In sixth chapter it contains the result, the weakness and the prospect.Every audit is risky, Controlling government audit risk is systemic project. Government auditors must take into account the harm of government audit risk, and build up risk awareness and take effective steps to control audit risk. The key to controlling government audit risk is practicable and permanent. Going with the perfection the rules and regulations of our nation. I believe that the problem of government audit risk will be control well.