A Study On Government Audit Risk Under The Audit Announcement System

Speaking of audit risk, people usually think of social audit risk, few people will have government audit risk in mind.Audit risk has almost become a synonym for social audit risk, even someone mistakenly considers government audit of no risk. The national audit office serves as a governmental supervisory organization,which plays an important role in supporting the smooth movement of socialist market economy system and protecting the safe integrity of state-owned assets. Government audit also exists risk. But because of the government audit's long-term low key and the systematic shield,people pay a little attention and do less research on it. With the implement of announcement system, business of our government audit working has been placed at the public supervision. Social public would concern about that whether the auditors'audit behavior is legal,whether the disclosures of the audited unit is true,whether the audit findings and suggestions are constructive.Once the contents published have deviation,the effect is fateful.In addition,the government audit resources now are limited, in this case,the limited audit force should be focused on high-risk audit areas in order to control the risk and reduce audit risk.Under the above context,main researching direction of the thesis is the government audit under the audit announcement system.The thesis starts with the meaning of the government audit risk,through the analysis of the connotation and feature of the government audit risk under the audit announcement system, identifying the risk factors from the systematology's point of view. On the basis of the identification, the author redesigns the model of risk about government audit in accordance with announcement system,and points out the solutions.The purpose is to promote the government's system building and responsibility norms, realize effective risk control.The thesis is divided into six chapters. The first chapter is prolegomenon which points out the research background of the government audit risk under the audit announcement system and the review of the related literatures from China and abroad,to define the method of research questions and research ideas framework. Chapter 2 states the connotation and feature of the government audit risk under the audit announcement system as well as the theoretical foundation on the above risks, and combines the general idea of building the government audit risk model with the individual risk under the audit announcement system, on this basis,builds a new model of government audit risk. Chapter 3 identification and assessment of the government audit risk under the announcement system, subdivides the factors in the audit risk model and recognizes the primay risk factors through questionnaire survey. Chapter 4 deals with the audit risk, in view of the previously identified and assessed audit strategy, and control the relevant procedure which may cause risk. Chapter 5 case analysis,combines with the case of economic responsibility audit of a leading official in the state-owned enterprise during his term of office to introduce the use of the audit model. Chapter 6 conclusion,draws the conclusion from the above research. Point out the limitations of this work and give suggestions for the future study.The innovations of this article are as follows:The serious misstatement risk is recommended to the government audit. By identifying the relevant procedure which may cause government risk under the announcement system, on the basis of the general idea of building the government audit risk,builds a new model of government audit risk and makes the government audit much more accommodate to the tendency of risk-oriented. By means of a specific audit case, analyses the use of the model.