浅谈审计风险的防范与控制.doc

浅谈审计风险的防范与控制 杨艳容 【摘 要】随着市场经济的发展，社会审计的范围逐步拓宽，人们对审计的期望越来越高，审计职业的责任也越来越大。近两年国家审计不断重拳出击,屡屡曝光了一批经济领域的大要案,对净化经济秩序起到了一定作用,但是由于我国审计制度建立较晚,审计部门又是以政府监督机构的形式出现在改革开放政策的背景下,因拥有一定的行政权威,长期以来,人们对国家审计的风险认识不足,而且不够重视,甚至有人错误地认为,国家审计没有风险。事实上,由于所有制的多元化、收入分配制度的多样化、会计信息的严重失真、地方保护主义的加剧以及审计人员的风险意识和职业道德的淡化等等方面的原因,国家审计风险呈日益上升趋势。本文主要从审计风险的组成要素及其相互的关系，审计风险的特征，计风险的成因，审计风险的防范与控制等几个方面叙述。With the development of market economy, the social audit scope gradually expanded, people increasingly high expectations of the audit, the audit occupation responsibility is also growing. Nearly two years of national audit to strike out, repeatedly exposed a number of important economic fields, to purify economic order has played a certain role, but due to Chinas auditing system was established later, audit department is also the government supervision organization form in the reform and opening up policy background, have certain administrative authority, long-term since, people on the national audit risk awareness, but not enough attention, and even some people mistakenly think that, the national audit risk. In fact, due to ownership diversification, diversification of the income distribution system, a serious distortion of accounting information, local protectionism aggravate and audit the risk consciousness of the staff and the occupation morals of desalination and so on the reason, the national audit risk is increasingly rising trend. This article mainly from the audit risk elements and their relationships to each other, the characteristics of audit risk, project risk, the precaution of audit risk and control in several aspects. 【关键词】国家审计? 监督 风险? 防范? 控制 一、国家审计风险的涵义、表现形式及其特征 （一）国家审计风险的涵义　　国家审计风险是指审计机关及其审计人员没有按照法定职责、权限和程序实施审计，对被审计单位的财务收支报表和履行相关职能的情况发表不恰当的意见和评价，或是对被审计单位做出错误的处理处罚决定，而给国家审计机关带来某种损失的可能性。 （二）国家审计风险的表现形式对于国家审计风险的表现形式，理论界虽然已有不少的描述，但我认为最主要的有以下三种： 1、审计评价风险审计评价风险，是指审计人员对被审计对象发表的评价意见与客观事实不符而产生的风险。对被审计单位的财务状况，经营成果以及财务收支的真实性，合法性、效益性作出客观、公正的评价，是审计的根本目的之一。审计过程中，一方面，由于审计人员与被审计单位所占有的信息资料不对称，使审计人员处于劣势