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Causes of the Government Audit and Control Risk


Risk of government audit and control as the cause of the socialist market economy system and development, China government audit has significantly increased the risk and legal liability, how to strengthen auditing and risk awareness, risk analysis and performance of the formation, prevention and control of audit risk has practical significance, the paper points in this talk about superficial view. First, the main causes of audit risk (a) The Government audit agency audit of a small number of staff awareness of the risks of weak. Audit risk in our country there is a recognition process, our government audit in particular the Audit Commission and the provincial leadership of the audit risk audit institutions have a high degree of attention, but the basic understanding of audit institutions of the lack of audit risk. Problems in practice are often at the grassroots level. If the leaders of the weak understanding of audit risk, it would not risk prevention and control of the audit. Understanding of risk is different from the leadership of the auditor's understanding of risk, because the auditor's understanding of the problem is localized risks arising from the risk management can be achieved through leadership activities to control, is controllable risks. The question of understanding the risks of leadership is the overall impact of the audit work and may even be irreversible huge mistake. Therefore, understanding the leadership audit institutions audit risk is the greatest risk, and we should have a comprehensive understanding of not only see the development opportunities, not the audit is facing the challenges of market economy, there is the reality of audit risk. (B) the audit institutions and auditors work carelessly, audit risk caused by misconduct. Audit institutions of the target from planning to the final decision to issue the audit opinion or audit process, auditors are the audit authority to complete the specific operation, while the whole process all potential audit risk, audit work from the point of view are: 1. Audit whether the scope of a comprehensive, whether there is beyond the terms of reference, in the development of scheduling projects is predictable, scientific, whether the purpose of audit and supervision of macro decision-making and government centers consistent with the work. 2. Whether strict compliance with audit procedures, the preparation of the audit program is comprehensive, practical, and main content of the audit matters little whether the trial, missed the trial, classify and organize the audit data is complete, logical, audit working papers are complete. 3. Collection and evaluation of the adequacy of audit evidence, relevant, effective, and each of the evidence is true, reliable, and problems of the qualitative audit the accuracy of the correct use of laws and regulations on issues dealing with the appropriateness of penalties, audit opinions and audit determine whether the expression of the exact text, the audit report are true and objective. 4. The adequacy of the audit work methods, work style is deep, can do so if the audited entity to finish. 5. Auditor quality is not high, contrary to professional ethics audit, fraud in the unit audited, conceals the facts to the trial seeking personal gain, abuse of power and so on. (C) In the audit institutions by the local administration under the current system interference, caused by the audit risk. Since the implementation of audit institutions of just be affected, followed by generation of audit risk. At the same time the audit regulations do not support, but also a factor can not be ignored, because our country is in economic reform among the advanced economic development, laws and regulations lag, so should our government audit institutions as soon as possible details of the relevant regulations, the provisions of audit institutions in the audit process in which bear responsibility, division of lines of responsibility, thereby reducing audit risk. (D) the audited entity from inherent audit risk. Main features: 1. Audited the internal control system is sound, whether it effectively compilation error control within the allowable range. Such as sound internal control system, can effectively prevent or detect errors in the production of errors which, for the audit to provide an objective basis for risk prevention. If the auditors detected Beishendanwei ineffective internal control system, then the audit, the auditor will determine an internal control risk, and thus no longer consider the reports of internal control system on the prevention and detection errors, internal control system is not visible Yan, audit risk is an important trigger factors. 2. To be audited from the original documents to the accounting process of compiling the financial statements, whether strict compliance with accounting standards, selecting and applying appropriate accounting treatment is, on the economic and business flows to complete accounting records,[link widoczny dla zalogowanych], whether the protection of the safety and integrity of assets. Whether the financial statements are true, complete and so on. 3. Auditees management and accounting personnel, whether in economic activities there are other acts of violation of discipline, bank accounts, cash, accounting documents and books without doubt. Second, to prevent the audit risk should distinguish between two lines of (a) to strictly distinguish the responsibility of the audit process and audit responsibilities of the accounting boundaries. Accounting responsibilities include the audited units of the responsible person of the internal control system is established, sound and performance, selecting and applying appropriate accounting treatment to protect the assets of the security, integrity, accounting data are true, complete and so assumed responsibility. The responsibility is to audit the audit report is true, legitimate, fair responsibilities. China's Government re-audit assignments, projects and more workload and law enforcement are also great, the audits can not be one hundred percent in each economic activity on completely clear, the state also needs to be improved quality of audit staff, an urgent need for the state promulgated the Auditing Standards But also can promote the audited entity to do accounting work, clear responsibilities. (B) to distinguish between the national audit agencies and auditors should be responsible for their own boundaries. Audit is a dynamic process of group activities, the specific operation by the completion of the audit staff, from program development to the final decision to issue the audit opinion or audit process, are based on the name of audit institutions. At the same time the activities of the audit are also potential risks. Standing in the public point of view, the audit staff of all public liability arising out of acts are borne by the audit institutions, and some audit institutions must be held to the main leadership. However, the internal management audit institutions point of view, the implementation is actually the audit staff from the specific audit, audit institutions of the principal leaders do not have enough energy to implement comprehensive monitoring of the audit process, it should be the responsibility of auditors and the audit institutions bear responsibility should be strictly separated and can not be confused. This is for the promotion of audit personnel are clean, not to shirk responsibility for the audit is essential, and a clear commitment to audit responsibilities, standardized audit institutions and auditors audit their own behavior, to ensure the quality of audit work to improve the effectiveness of audit work, there will be significant. Third, control measures and ways of audit risk (a) establish a government audit agency full of risk. Audit practice shows, the key to effective control of risks, the audit staff should have a strong sense of risk. If you ignore the audit risk control, audit quality emerging incidents, ranging from review, while in the court proceedings, resulting in adverse social impacts, damage the image of the audit, threatening the survival and development of audit profession. Attaches great importance to prevention and control audit risk is to protect life and promote the audit the audit needs of the development is the inevitable development of market economy. Therefore, audit institutions at all levels and the majority of auditors should not only raise awareness of the importance of audit risk, but also improve the quality of audit work, and strengthen awareness of audit risk, the prevention and control of audit risk, audit institutions as a major event good job. (B) strengthening audit institutions and regulations, improve internal management system, establish an effective mechanism to control risk. Government audit institutions should as soon as possible While also note that: (1) audit institutions at various levels in the early arrangements for the project tasks and requirements, to analyze the forecast and the risks that may arise related to a variety of factors, and prevention and control measures; (2) in the development of audit programs, on Audit scope, focus content, audit methods, as far as possible and reasonable, science; (3) in the implementation of the project must strictly comply with audit procedures, evidence collection and evaluation of audit should be strict control, to be truthful and reliable; (4) a review system, the auditor is responsible for the trial, the trial of all audit information to conduct rigorous review, classification, preparation of audit reports, to be truthful, objective, focus on every aspect of the audit work to improve the quality of audit work; (5) pay attention to the audit working methods, Duirenduishi to be careful, pay attention to work policies and audit skills. In short we must be bold and work, and also Look for potential audit risk and audit risk control measures. (C) the audit according to law, increase the depth of the audit investigation and enforcement. Governments at all levels of government audit organizations to implement the audit and supervision specific administrative agencies, government audit institutions, the audit law enforcement body, according to a law in violation of the economic behavior of financial institutions and responsible administrative processing punishment. According to the basic principles of audit, the audit, which includes the auditing procedures must be punished according to law and deal with according to law, legally defined, must by law for processing. Must also correctly handle the reform, development and stability, local and global, current and long-term interests. But also on the stage reflected the economic life of the new things, new problems, legal and policy does not clearly defined, should remain the audit professional care. (D) seek truth from facts, objective and impartial manner. Auditors should pay attention to audit findings and audit opinion or consistent with the principles of the actual situation, such as inconsistencies, the auditor may request the relevant department of local government or change the audit findings to produce a written application or note to court can be when there is evidence investigation.