Research On The National Audit Risk In Local Taxation Audit

The risk always exists in national audit. Now government pays more attention to improving work quality to control risk, as internal requirement of law-based administration and external stress of the public’s supervision. As a crucial part of fiscal audit, local taxation audit belongs to national audit, and its particular audit target makes it quite different from normal fiscal audit on the reason, symptom, recognition methods and control measures.Based on practice of local taxation audit in S city, we make analysis and conclusion of features, symptom, reason and recognition methods of risk in local taxation audit and discuss the precaution measures. At the beginning of this essay, it introduces the background, meaning, worldwide research results, relevant theory and methodology, and definition of risk of local taxation audit; Then makes detailed illustration for features, symptom and caused reason of risk in local taxation audit according to analysis of representatives and developing trends of government local taxation system. Combined with practice of S city’s local taxation audit, we make discussion on application of analytical complex methods, audit analytical model, drawing business flow chat, risk matrix in distinguishing and evaluation of audit risk. Finally, we advance methods to control procedure risk, inspection risk, data storage risk in local taxation audit.