With the development of economy and the complexity of audit environment, many new topics have been put forward in audit work. Audit risk has become an unavoidable reality. Therefore, the prevention of audit risks has increasingly attracted the attention of the audit community. Based on the practice of capital construction audit in this respect, this paper talks about how to prevent audit risks in order to attract attention and inspiration.

First, several aspects of audit risk

Audit risk exists in the whole process of audit work from making audit plan to putting forward audit opinions, making audit decisions and even auditing reconsideration.

Audit risk exists in the whole process of audit project establishment, investigation and evidence collection, issuance of reports, submission of opinions and making audit decisions. The key links of its occurrence mainly include: ultra vires risk-procedural risk-evidence collection risk-judgment risk-handling punishment risk-document production risk.

1. Risk of ultra vires. Including ultra vires audit scope and ultra vires audit evaluation. Audit institutions should strictly follow the clear definitions in the Audit Law, detailed rules for implementation and relevant laws and regulations. Auditing and evaluation beyond the statutory scope will lead to political, social and judicial damage.

2. Procedural risks. There are strict legal procedures for issuing and sending audit plans, projects, notices, audit reports, audit opinions and audit decisions. Violation of procedures may not directly affect the audit quality, but it will lead to administrative litigation and invalidate the audit results.

3. Risk of obtaining evidence. A lot of work in the audit is the investigation process. Obtaining evidence is an extremely important content in investigation and the basis for final evaluation and punishment. Careless evidence collection, incomplete and insufficient evidence, untruthfulness and ineffectiveness will all lead to the evaluation losing the effective support of evidence.

4. judge the risk. The judgment in the audit is to analyze and observe the problems in the investigation. Inadequate analysis, incomplete observation, subjective speculation and empirical judgment will lead to improper use of laws and regulations, inaccurate characterization, improper audit treatment and punishment.

5. Deal with the risk of punishment. The misjudgment of the nature of the problems existing in audit matters will inevitably lead to improper punishment. Even if there is no mistake in judgment, improper use of laws and regulations when dealing with punishment will lead to wrong audit results, leading to audit reconsideration and administrative litigation.

6. Risk of document production. This is an important link in the audit. The key problem is that the expression or words are ambiguous or ambiguous, or major writing is caused by a moment's negligence, or serious mistakes are caused by lax proofreading, which will lead to errors and improper contents in the document production.

Second, some countermeasures to prevent audit risks

Audit risk prevention is a systematic, comprehensive, continuous and timely control of audit risk, aiming at avoiding risks and improving efficiency and effectiveness.

The key to prevent audit risks is to improve audit quality. The key to improving audit quality is to strengthen the basic construction with "people, law and technology" as the core content. It depends not only on the improvement of audit law enforcement environment, but also on the efforts of audit institutions and auditors to effectively prevent audit risks and improve the quality of audit work.

This article is from Nobel paper net ()

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