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在审计实践中,除了审计结论不恰当会形成审计风险外,还有很多因素可能对审计机关的声誉、形象产生损害,产生不良后果,需要从是否影响审计职能和作用发挥的角度来分析、识别审计风险,进行综合管理.审计机关审计风险可分为政策法律风险、专业能力风险、职业道德风险、审计项目管理风险.针对实践中存在的依法审计不严、专业能力不足、未秉持良好的职业道德、审计项目管理不到位产生的审计风险,提出的具体对策包括:加强审计法治建设,明确审计的权力边界,约束审计行为;建立完善的审计职业培训制度,加大现代技术方法的运用推广;加强廉政建设,改进考核办法;加强审计计划管理和审计现场的控制,优化审计流程等.“,”In audit practice, in addition to the audit risk incurred by inappropriate audit conclusions, many other factors may cause damage to the reputation and image of audit institutions and induce adverse consequences. Audit risks shall be analyzed and identified as to whether they affect the audit function and role , and managed in a comprehensive manner. Audit risks can be divided into risks in policies and laws, professional capabilities, professional ethics and audit project management. In view of the existing audit risks caused by lax enforcement of audit laws and regulations, insufficient professional capabilities, failure to uphold professional ethics, and inadequate audit project management, this paper puts forward concrete countermeasures including strengthening the rule of law in government auditing to define the boundaries of audit powers and restrain audit activities, establishing a sound audit vocational training system through increased application of modern techniques, strengthening the construction of clean government by improving the assessment method, and strengthening audit plan management and audit on-site control by optimizing audit process.