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审计机关如何紧紧围绕新时代新任务新要求履行好审计监督职责,特别是坚决打好“三大攻坚战”,对审计机关风险管理提出新的更高要求.本文结合工作实际,认为审计风险主要有五大类:审计独立性风险、审计质量风险、审计公开风险、审计保密风险、审计廉政风险,通过识别这五类审计风险的表现形式,分析各类风险形成的外部环境因素和审计机关审计人员自身因素,提出审计风险管理是一个系统工程,覆盖审计机关所有部门和岗位,需要全体人员参与,做到事前、事中、事后全过程管理,通过建立风险识别与评估机制、风险防控机制、信息与沟通机制、监督和责任追究机制、支持与保障机制,构建审计机关审计风险管理体系,从而提高审计机关履职能力.“,”Higher demands has been set for audit risk management in order that audit institutions can better perform oversight in the new era, especially fighting for the “three critical battles”. Based on the audit practice, this paper classifies audit risk in five categories, including audit independence risk, audit quality risk, audit disclosure risk, audit confidentiality risk, and audit integrity risk. By identifying the five types of audit risks, and analyzes the internal and external factors for each risk as well as factorts entailing auditors themselves, it is proposed that audit risk management is a systematic project covering all the departments and position of the audit institution, and everyone needs to be involved in the whole process management. Therefore this paper recommend the establishment of mechanisms for risk identification and assessment, risk prevention and control, information and communication, supervision and accountability, and support and guarantee, in order to establish an audit risk management system to better fulfill the duties of audit institutions.