基层审计机关建设项目跟踪审计风险与防范探析管理（Basic audit institutions, construction projects, follow-up audit, risk and prevention, analysis, management）.docVIP

基层审计机关建设项目跟踪审计风险与防范探析管理（Basic audit institutions, construction projects, follow-up audit, risk and prevention, analysis, management） Risk is the possibility of a loss occurring in a given environment over a given period of time. Audit risk is essentially the possibility of auditors to make inappropriate comments. The construction project tracking audit risk is in the implementation of the construction project tracking audit process, the audit staff use procedures and inappropriate methods, make the wrong estimation and judgment on a certain matter, and then put forward the audit conclusion is not consistent with the actual situation, and issued the inappropriate audit reports and opinions, to bring users wrong information, resulting in unnecessary losses, and caused the possibility of audit institutions and auditors shall bear the corresponding liabilities and losses. Combining with the actual work, this paper analyzes the audit risk of the construction project of the grass-roots audit institutions, and puts forward some measures and methods to prevent audit risks. First, the basic audit institutions construction project follow-up audit risk analysis of the causes 1. track audit environment First, audit patterns change. The traditional construction project audit model is a post audit after the completion of the project, which is a static and conceptual audit. While tracking audit is a dynamic audit of time, content and content, the focus is on the ongoing of things. In the audit practice, the new situation and new problems, especially for construction projects in the development of science and rationality and effectiveness of the judgment, or because of absence, offside and dislocation, the phenomenon of the lack of a clear audit standard form of audit staff roles; or due to a lack of clear standards of behavior, treatment methods and evaluation standards make a wrong audit conclusion and administrative reconsideration and litigation cause etc.. Second, audit requir