Research On Government Audit Risk And Its Control

The development and start of the government audit are later than the social audit,but with the development of the economy,the government audit is taking more and more important responsibilities in the audit.Especially in recent years,the state has continuously improved the requirements of the government audit.With the step of the full coverage of the audit,the government audit assumes more and more important social responsibility.The risk of its own existence will cause great social harm.Therefore,controlling the risk of government audit is one of the important issues that audit institutions need to pay attention to.This article combines the hot issues to study the risks of grass-roots audit institutions,and puts forward reasonable control methods to reduce the risk of government audit.This article first relies on the concept of government audit,combined with the current research situation at home and abroad,combing the theoretical basis of this study.Then according to the design questionnaire of the government audit work process,the actual situation of the audit risk of the J municipal audit institutions is collected through the survey method and the audit risk survey questionnaire is collected.Then the collected data are combed with the government audit risk model,and the empirical analysis method is combined with the collected information analysis.The cause of government audit risk is caused,the theoretical and practical reasons of the government audit risk are summarized,and the control methods of government audit risk are put forward in the end.Through the analysis of the causes of risk,it is found that the risk of audit can be reduced only by controlling the risk point,because the theory of path dependence,the theory of asymmetric information and the existence of interest groups make the government audit risk unavoidable.According to the analysis results,the paper gives two suggestions from the aspects of audit subjects and audit environment.From the subject of audit,the audit risk can be reduced by improving the ability of the auditors,optimizing the structure of the auditors,using the appropriate audit methods and improving the level of the audit management.The ability of the auditors has the greatest impact on the audit risk.From the audit environment,improving the audit system,perfecting the laws and regulations,and paying attention to the social environment are all beneficial to reducing the audit risk.The perfection of the laws and regulations has the greatest effect on reducing the audit risk,while the contribution of improving the audit system is minimal,because the audit system is almost difficult to change.