A Study On Local Government Debt Audit Based On Risk-Oriented Arudit Approach

China's traditional investment-driven development model made local government debt an important risk that can't be ignored in economic operation,and also aroused great concern in society and the media.As "immune system" of economic operation,audit is an important means of preventing government debt risk.Therefore,how to improve the quality of the current audit,improve the local government debt audit system is significant in practice.Risk-oriented audit has become the main audit model with the change of audit environment,and achieved good risk control effects.Exploring the application of risk-oriented audit model in local government debt audit is not only in line with the development of audit.but also the best choice to control debt risk.This thesis mainly uses the case study method.Before the analysis of the case,I carefully read the domestic and foreign literatures on government debt management and risk-oriented audit,and summarize the current situation of theoretical research.According to government debt audit related information announced by the Audit Department of China and X Province,reference the features of the audit in X Province,this thesis briefly analyzes current government debt audit in X Province,pointing out the problems of audit work,such as lack of risk-oriented audit application,backward use of information sharing technology,lack of "immune" function and so on.After the macro analysis of the problem,this thesis attempts to improve from the micro-design of local government debt audit system.divides the specific steps of audit into five stages:risk assessment,audit plan,audit implementation,audit report and audit rectification supervision,the concept of risk-oriented throughout the audit process.Finally,use the case of government debt audit in A City,X Province,to test the effects of the above audit system applied to the actual work,put forward some improvements of the current audit on this basis.The case is the core of this thesis.The combination of theory and reality is the focus,the ultimate goal is to improve the quality and efficiency of local government debt audit and ensure the smooth development of local economy.