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来源：百度知道编辑：UC知道时间：2024/06/21 18:10:45

摘要：审计风险随着审计机关内外部环境的变化而变化，就此种情况，本文首先分析了国家审计风险特征和成因，其中审计风险的特征包括：审计对象和审计方法导致的风险，审计环境导致的风险，审计报告风险大，绩效审计的风险更大，审计处罚的风险大，声誉损失的无限性。审计成因分为审计环境方面的成因，审计主体方面的成因和审计客体方面的成因。最后根据我国国家审计的特点和风险因素有针对性的对国家审计风险提出了应对措施或改进意见。

Abstract: With the risk of audit and external audit institutions of environmental change on such a case, this paper analyzes the characteristics of the national audit risk and causes, of which the audit risk characteristics include: audit and audit methods lead to target the risk of leading to environmental audit The risk, the risk of audit reports, performance audit of the greater risk, the risk of audit penalties, loss of reputation and unlimited. Audit audit into the causes of environmental causes of the audit side of the main causes of the audit and the object of reasons. Finally, in accordance with the characteristics of China's national audit and risk factors specific to the proposed national audit risk measures or improvements.

Abstract: Audit risks vary with the internal environment of the audit agencies.Accordingly, this paper at first analyses the characteristices and causes of national audit risks. The charateristics of audit risks include the following:risks ca

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