The Research On Government Audit Risk-control Study Of The Practical Issues Under Announcement Systems

Government audit risk means the possibilities of loss of audit institution and social adverse effect resulting from audit institution failing to reveal the problem fully or making wrong audit conclusion while carrying out the audit supervising responsibilities. In addition to the direct consequences of economic losses, it also damages the reputation of the national audit authority, and even has a serious impact on government credit and social stability. For a long time, government audit risk did not receive due attention. In fact, with the implementation of audit declaration systems, government audit risk is in a growing trend as well as its existence. Thus, the study of control of government audit risk has an important theoretical value and practical significance on building a democratic and corruption-free government.This article gives a summary of government audit risk, audit declaration, and other theories related to the issues, analyzes the control of government audit risk under different audit declaration system by comparison. It point out the main problems of our government audit risk under declaration system, drawing lessons from different audit model, and make suggestions to develop the resent government audit declaration institution and lower the audit risk. The main value and innovation is that we make a comprehensive discussion of the measures of government audit risk control and the establishment of audit quality control system, which is instructive and maneuverable in some extent.