论国家审计风险及其防范

摘  要

随着社会主义市场经济体制的迅速发展和改革开放力度加大,国家审计工作发挥着日益扩大的作用，给审计事业带来了生机和活力，又对审计工作提出了严峻挑战，可以说是机遇与风险并存，条件和困难同在。本文以国家审计风险为对象，在对审计风险概念和特征的基础上，分析我国国家审计事业存在的问题与缺陷，同时针对这些问题和缺陷探究其原因，提出防范国家审计风险的对策及改进措施。

关键词：国家审计；审计风险；风险防范
Abstract

With the system of socialist market economy and the rapid development of reform and opening-up has been strengthened, and the national audit work plays the role, expanding to audit the vitality and vigor, brings forward to audit work is challenge, opportunities and risks, conditions and difficulties. Based on the national audit risk for object, on the concept and characteristic of audit risk based on the national audit, analyzes the problems and defects in business, at the same time, to solve these problems and defects, and puts forward the cause of the national audit risk prevention countermeasures and measures for improvement.

Keywords: National audit; Audit risk; risk prevention

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