随着军队干部离任审计的深入,对审计结果的要求进一步提高,使审计工作的责任风险增大,也使军队干部离任审计成为一项责任大、风险大、压力大的工作。这种风险来自军队干部离任审计工作本身,来自军队审计工作控制制度,也是军队审计质量控制的具体要求。军队干部离任审计风险实际上是质量控制风险,有效防范军队干部离任审计风险,是提高审计质量的中心环节。为此,应着重把握以下几点:1.完善军队干部离任审计制度。为提高军队干部离任审计工作质量, With the deepening auditing of the military cadres leaving office, the requirements for the audit results have been further raised, which increases the responsibility of the auditing work and makes the audit of the cadres leaving office a big responsibility, risky and stressful task. This risk stems from the military cadres leaving the audit itself, from the military audit control system, but also the specific requirements of the audit quality control of the military. The auditing risk of the military cadres leaving their posts is actually the risk of quality control. Effectively preventing the auditing risk of the military cadres leaving office is the key link to improve the audit quality. To this end, we should focus on the following points: 1. To improve the auditing system of military cadres leaving office. In order to improve the quality of the auditing work of the army cadres leaving office,