The Study, Based On Asymmetric Information Theory Of Government Investment And Construction Project Audit Risk

The era of information economy, information as an important social productive resources affect every aspect of life. Fully occupy information advantage in today's increasingly competitive global, often can grasp, avoid the risk, the ultimate success, But in the disadvantaged in the information in the market economy, it is always difficult, facing suffer losses and the risk of failure. Therefore, the research on asymmetric information conditions, adopt what kind of means, which method will be used because of information asymmetry of risk to bring to bear scope, strengthens the market economy and to participate in the global market participants to hold the competition ability, has important and far-reaching significance.The government in the economy, product audit supervision and examination on behalf of the government function, in the exercise of socialist market economy, ensure the healthy and orderly operation is playing a more and more important role. Because the economy is the product of audit, audit and audited exists between the natural information asymmetry, the asymmetric directly affect the quality of audit supervision, the audit risk. To establish good government auditing authorities and complete"the watchman"of the socialist market economy, we must study and grasp government auditing asymmetric information situation, the audit risk, and the mechanism of studies and ease of auditing risk method, measures and methods.This paper tries to on the premise of information asymmetry, the government auditing departments in many years of work experience, George gram rove and Michael Stewart burns information asymmetry theory, the paper analyses the audit risk generated from mechanism, and puts forward some practical angle of audit risk countermeasure and the suggestion. The paper introduced the basic concept and the government auditing situation; Secondly it introduces the information asymmetry in the next government auditing risk and specific performance characteristics and reasons of the formation of audit risk; Again, a detailed analysis of the specific reference case in the information asymmetry in the next government investment projects of auditing risk and evaluated, and using information asymmetry theory deeply analyzes the game behavior of various parties audit and established a game model; Finally, in front of the analysis and case, and the work experience of auditing, stress practicality, pertinently put forward under the condition of information asymmetry in the control of the government of auditing risk some countermeasures and suggestions.