China’s Auditing Results Announcement Implementation Risk

The audit result announcement as our country in recent years audit work is an important system innovation, caused wide attention of the society, expanding the audit influence, establish audit credibility, improve audit deterrent. This article from the audit result announcement implementation necessity, importance, pressing sex proceed with, from the theoretical analysis in our country to carry out the announcement of audit results of feasibility, then elaborates the important significance of the implementation of the audit results announcement. With our country audit development history as a starting point, draw our country audit results announcement of the stage of development in China is reviewed, the audit organs at all levels to implement the audit results announcement the lopsided current situation, pointed out that the present stage achievements, from the internal and external environment analysis on audit risk causes is inevitable, and recently published the announcement of audit results for the analysis of the comprehensive comparison, draw lessons from abroad in three types of audit of audit findings announcement from experience, improve the social environment and strengthen their own construction proposes the guard audit risk countermeasure.