国家审计风险

论国家审计风险成因与对策

Discussion on the Causes and Countermeasures to the Governmental Auditing Risk

浅谈国家审计风险的成因及防范策略

A Brief Discussion about the Causes and Countermeasures of Auditing Risks

提出用定性分析的方法对国家审计风险进行识别、估测和评价，并改进独立审计风险模型，加入处理处罚风险，对国家审计风险进行定量分析。

Improving audit risk model , and going on quantitative analysis .

现代风险导向审计对国家审计风险控制的启示

Revelation of modern risk-oriented auditing to state audit risk control

国家审计风险的控制是一个系统的工程，要从与审计有关的各个方面入手，层层防范，步步控制。

Every audit is risky , Controlling government audit risk is systemic project .

第四章国家审计风险的管理。

Chapter Four the Management of Government Auditing Risk .

国家审计风险的研究对完善审计理论、推动审计实践的健康发展都有重要意义；

The research is importance to perfect auditing theory and to develop auditing practice .

第三章国家审计风险产生的原因。

Chapter Three Why Government Auditing Risk Happens .

第四章是结合实际情况对国家审计风险的深化认识。

According to the facts the fourth chapter takes further analyses to audit risk .

国家审计风险特征分析

Feature Analysis of the Governmental Auditing Risk

论国家审计风险的控制

On Government Auditing Risk 's Control

浅议国家审计风险及其防范

Discussing national auditing risk and precautions

国家审计风险研究

Research on Government Auditing Risk

本文的创新之处是：提出从广义的角度定义国家审计风险；

The innovation of this text is : Defining the government auditing risk in terms of broad sense to propose ;

通过对国家审计风险管理程序的现实操作，寻找防范国家审计风险的措施，并进行探讨和分析。

It found out and analyzed the way to eliminate the risks of government audit by the operation of the risk management procedure of government audit .

第一章引言，简要阐述国家审计风险的研究依据和意义、研究现状、研究的目的和内容。

Chapter One Foreword , explaining briefly that the research basis and meaning , research current situation , purpose and content of the government auditing risk .

主观上审计理论、制度与技术方法的滞后性，在很大程度上也是国家审计风险形成的重要因素。

Subjectively , the backward in auditing theory , system and technic is also an important factor of the formation of the risk of government audit in a great extent .

只有透彻把握国家审计风险的基本特征，才能从根本上认识风险，增强审计机关和审计人员的风险意识，强化防范和化解国家审计风险的能力。

Only thorough grasping the essential properties of the governmental auditing risk , can we understand risk , heighten the awareness of risk , keep a lookout and transform risk .

论文试图通过对审计结果公告制度下国家审计风险变化的分析，提出新形式下如何控制国家审计风险的措施和建议。

The article tried to put forward the measures and suggestions to the question how to control the risks of national auditing by analyzing the change of national auditing risks under auditing results announcement system .

通过分析国家审计风险的特征，认为形成国家审计风险的有：审计人员的素质因素；审计机关的管理水平；

By analyzing the characteristic of state auditing risks , the author thinks that state auditing risks are caused by four factors & auditor 's quality , the management of auditing organizations , the influence of audited units , and that of auditing environment .

完善审计结果公告制度，防范国家审计公告风险

Perfect the System of Audit Announcement and Avoid Risks of National Audit Announcement

进一步完善审计结果公告制度、合理选择审计公告项目、建立审计公告质量控制制度和审计公告结果信息反馈制度等是防范和控制国家审计公告风险的新举措。

Perfecting the system of audit findings announcement and scientifically selecting the announcement items is a must . Further it is essential to perfect the system of quality control and establish the mechanics of information feedback in order to properly avoid risks of such announcement .

国家审计公告制度风险与效应研究&基于问卷调查

Research on Risk and Effect of Audit Notice System : Based on Questionnaire

设计调查问卷，利用线性回归分析理论对影响国家审计结果公告风险和效用的主要因素作了回归分析。

Using linear regression theory , we design questionnaire and analyse the main factors influencing government audit result .

审计风险的构成要素包括固有风险、控制风险和检查风险，对于国家审计来说还有评价风险、处罚风险和结果公开风险。

The elements of audit risk are inherent risk , punishment risk and detection risk . As for the government audit , assessment risk , punishment risk and result-releasing risk should be taken into consideration as well .

始终围绕着国家审计的特点分析国家审计风险的特征，从制度经济学和社会心理学的角度解释国家审计风险产生的原因，并结合案例分析风险的成因；

Explaining in terms of system economics and social psychology that the reason why the risk of government happens , and combine the case analysis risk ;

国家审计结果公告制度的实施，使得国家审计风险呈显性化和扩大化的趋势。

The implementation of auditing results announcement system makes the risks of national auditing dominant and increasing .

时间（英文）首先指出由于历史原因、国家审计自身的特点和法制的不健全等原因使国家审计风险长期被忽视。

Pointing out the reason that government auditing risk has been ignored for a long time .

只有加强审计法制建设，理顺审计管理体制，提高审计人员素质，缩小国家审计范围，选择恰当的审计方法，强化对被审单位的综合管理，才能从根本上防范和化解国家审计风险。

Prevention and managing of the risks requires sound legislation , order in auditing administration , quality of auditors , optimizing state auditing objects , appropriate auditing methods and enhancing regulation of the audited .