A Study On The Audit Risk Guard And Control Of Armed Police Force

Audit risk is very important for the audit theories and fulfillment, guarding against to audit risk with control is the key to improve audit work quality and effectively implement audit talent. The audit of Armed Police Force is the main way of economic inspection of the troops, and it is the"immune system"of the economic activities of the CAPF. Along with the speed of CAPF's modernization construction progress, the logistics reform progress continuously deeps, the devotion of various budget supplies continuously increases, and the internal economic activities is gradually complicated. In this condition, audit environment, audit object, audit technique and method etc the CAPF faces has changed a lot. For example, audit scope continuously extends, the mission gradually increases, the request continuously raises, and the CAPF's audit work contains a new and larger audit risk. Therefore, orientation to the request of audit theories and practice to the audit risk, and aggressive investigating the way of guarding against the audit risk with control has become a very important topic with realistic meaning.This article firstly introduces relative data of audit risk. On this foundation, the article defines and analyzes the concept of CAPF audit risk and its main factor and characteristics. Then, aiming at the characteristics of the economic activities and work of the CAPF, it analyzes the manifestation and impact factor of the CAPF audit risk and the risk source from both inside and exterior environment. In the end, it puts forward a way of guarding against the audit risk with control, and it is also the point of this research. The Armed Police Force in Guangxi Audit Department is as a living research object for guarding against the audit risk with control at the final of this article.