The Research of Audit Risk Prevention in Yingkou Audit Bureau

【摘要 (中文/英文)】 国家审计是一个国家民主法制发展的产物,也是民主法制进程的标志,又是推动民主法制建设的工具,而不仅仅是对财政财务的监督。审计是站在人民大众、站在纳税人的角度,对政府行为进行监督,所以一个重要原则是公开透明。审计报告公开后,不仅仅是促进被审计单位加强管理,更是传递一个信息:用人民大众的钱,最后要对老百姓有一个交待。原中华人民共和国审计署审计长李金华曾说过“审计是一把双刃剑。实行公告后,要是我们的审计质量出了问题,审计机关是要公开检讨的,要承担责任的。所以,对我们是一个很大的压力,但也有个好处,有助于提高审计质量。审计人员必须对每句话都得负责。”可见,审计风险非常客观的摆在我们8万审计工作者面前。随着市场经济的发展,审计外部环境趋于多样化和复杂化,加之一些利益因素的诱导,各种随之而来的违法违纪事件越来越多,审计面对的风险也进一步加大。由此可见,切实加强对我国政府审计风险的研究,采取各种有效措施来防范和化解政府审计风险,对于我国经济和社会发展有着重大的影响。 本文综合运用了理论和实践两者相结合的研究方法。首先介绍了研究审计风险防范的意义、国内外目前对该问题的研究情况,并对审计风险的理论基础进行...更多阐述;然后对营口市审计局风险管理现状进行了全面的论述、并进行了优劣分析、指出审计风险防范的不足和缺陷;最后结合营口市审计局审计风险管理的现状,对传统审计风险模型进行了分析和总结,创建了适合本审计机关的风险防范模型,对现实意义进行论证,提出完善的建议和保障制度。 

 Audit to state is not only a supervisor to cameralistic finance, but also an outcome of the democracy and legality development of a country, a sign of democracy and legality course and a tool for promoting democracy and legality construction. Because audit is a supervisor to the government behavior forms the people and taxpayer, an important principle of audit is openness and transparency. After the openness of audit report, it not only promotes the strengthening management of the department been audited, but also is a message that: it must give the people an account finally for using the money of the people. Mr. Li Jinhua—Former Auditors-General of Audit Administration of People's Republic of China said "audit is a double-edged sword. After bulletin, if there is something wrong with the quality of our audit, the audit department will review publicly and be responsible for it. Therefore, we are under a lot of pressure, but it is good for us to improve the audit quality. Every auditor must be responsible for every word he/she has said." It is obvious that the audit risk is objective exist for 80 thousand auditors. Following the development of marketing economic, the diversification and complication of outside environment of audit, also the some inducement of behalf factor, following these things, there are more and more actions of breaking law and regulation, the audit risk is also further enlarged. It is obvious that it has very important infection to the development of economic and society of our country, to improve the risk research of our government audit, also to guard against and defuse audit risks by all kinds of effective measure. In this paper use the research method of linking up theory with practice. Fist, introduce the meaning of audit risk guarding against research, the domestic and international present research situation, and expatiate the theory base of audit risk; then, discuss the present risk management situation of Yingkou Audit Bureau, analysis the advantage and disadvantage, point out the lack and shortage of audit risk; Finally, combined with present risk management situation of Yingkou Audit Bureau, analysis and sum up the traditional audit risk model, set up a new model for guarding against audit risk, and bring forward suggestions in consummating and guarantee system.

【关键词 (中文/英文)】 审计风险; 成因; 防范; 研究

auditing risk; cause of formation; guarding against; research