浅谈我国政府审计风险的成因及防范措施.doc

B： 浅谈我国政府审计风险的成因及防范 措施 浅谈我国政府审计风睑的成因及防范措施 ［ ］在政府审计工作屮，如果审计过程屮存在问题，将可能致使已存在的问题无 法得到纠正，漏洞无法坫上；若对审计事项表达了错误的审计意见，则有可能导致政府 宏观经济决策的失误、公众利益受侵害等重大问题的发生。政府审计风险是客观存在的， 但也是可以防范和降低的。木文结合当前我岡经济发展态势和岡家政策变化，从审计风 险涵义、组成耍素及其特征入手，从主观和客观因素两个方而分析影响审计风险的成因， 最后提出防范W家审计风险可采取的对策，以达到提高政府审计质量，服务社会、经济 的目的。 ［关键字］政府审计风险成因防范 BRIEF INTRODUCTION TO THE CAUSES OF THE GOVERNMENT AUDIT RISK AND THE PRECAUTIONS [Abstract] In the government audit, if there are the problems in the government audit process, it may cause the existed problems cannot be corrected and the loophole cannot be locked. If it expresses the wrong audit opinions on the audit matters，it will possibly cause the mistakes of the government macro-economic policy-making，the infringement of the public interest and other major issues. The government audit risk is objective, but it also can be prevented and reduced. Combining with the current economic development situation in our country and the national policy changes，from the connotation of the audit risk, the elements and the characteristics, the paper analyses the causes of the audit risk from subjective and objective factors and finally proposes the adopted countermeasures to prevent the national audit risk to improve the quality of the government audit and serve the social and the economic [Key word] the government audit risk the causes precautions 目录 TOC \o 1-5 \h \z 弓IB 5 HYPERLINK \l bookmark3 \o Current Document \h 一、 政府审计风险的含义、组成要素及特征、重要性 5 HYPERLINK \l bookmark4 \o Current Document \h （一） 政府审计风险的含义及特征 5 HYPERLINK \l bookmark5 \o Current Document \h （二） 政府审计风险的组成要素 5 HYPERLINK \l bookmark6 \o Current Document \h （三） 防范政府审计风险的重要性 7 HYPERLINK \l bookmark7 \o Current Document \h 二、 政府审计风睑的成因 7 HYPERLINK \l bookmark8 \o Current Document \h （一） 审计风险形成的主观原因 7 HYPERLINK \l bookmark9 \o Current Document \h （二） 市计风险形成的客观原因 8 HYPERLINK \l bookmark10 \o Current Document \h 三、 政府审计风睑的防范 10 HYPERLINK \l bookmark11 \o Current Document \h （一） 针对主观方面形成的审汁风险进行的防范措施： 1（） HYPERLINK \l