The Research Of Audit Risk Prevention In Yingkou Audit Bureau

Audit to state is not only a supervisor to cameralistic finance, but also an outcome of the democracy and legality development of a country, a sign of democracy and legality course and a tool for promoting democracy and legality construction. Because audit is a supervisor to the government behavior forms the people and taxpayer, an important principle of audit is openness and transparency. After the openness of audit report, it not only promotes the strengthening management of the department been audited, but also is a message that: it must give the people an account finally for using the money of the people. Mr. Li Jinhua—Former Auditors-General of Audit Administration of People's Republic of China said "audit is a double-edged sword. After bulletin, if there is something wrong with the quality of our audit, the audit department will review publicly and be responsible for it. Therefore, we are under a lot of pressure, but it is good for us to improve the audit quality. Every auditor must be responsible for every word he/she has said." It is obvious that the audit risk is objective exist for 80 thousand auditors. Following the development of marketing economic, the diversification and complication of outside environment of audit, also the some inducement of behalf factor, following these things, there are more and more actions of breaking law and regulation, the audit risk is also further enlarged. It is obvious that it has very important infection to the development of economic and society of our country, to improve the risk research of our government audit, also to guard against and defuse audit risks by all kinds of effective measure.In this paper use the research method of linking up theory with practice. Fist, introduce the meaning of audit risk guarding against research, the domestic and international present research situation, and expatiate the theory base of audit risk; then, discuss the present risk management situation of Yingkou Audit Bureau, analysis the advantage and disadvantage, point out the lack and shortage of audit risk; Finally, combined with present risk management situation of Yingkou Audit Bureau, analysis and sum up the traditional audit risk model, set up a new model for guarding against audit risk, and bring forward suggestions in consummating and guarantee system.