近几年来,随着我国社会经济的飞速发展,会计师事务所大量涌现,审计在集团发展中起到了重要的作用,但是因为市场朝着多样化的趋势发展,再加上金融危机的来临,审计工作受到外界因素的影响,审计自身作用无法全面发挥,导致集团企业审计项目风险的出现。本篇文章就从风险审计工作的主要职责入手,从社会环境的影响、经济环境的影响两个方面入手,对审计外部环境的影响进行解析,并以此为依据,提出集团公司审计项目风险的控制措施。 In recent years, with the rapid development of social economy in our country, a large number of accounting firms have emerged and auditing has played an important role in the development of the group. However, as the market is moving toward diversified trends and the advent of the financial crisis, the audit The work is affected by external factors, and its own role in auditing can not be brought into full play. As a result, the risk of auditing the project of the group enterprise appears. This article starts with the main duties of risk audit and analyzes the influence of the social environment and the economic environment on the impact of the external environment of the audit. Based on this, the paper proposes that the risk of auditing the project Control measures.