(a) the subjective causes of audit risk.
1. The quality of the auditor does not meet the requirements. Auditors should have the appropriate business quality, otherwise the audit of the issue? The audit? Do not come out, audited the problem? said? Do not understand,? Write? Not clear.
2. Audit technology and methods are backward. Although computer auditing, network auditing, big data auditing methods are constantly exploring the use of, but the methods and means of the current audit are still based on the traditional manual checking methods, especially the grass-roots auditing institutions is more so.
3. Auditors have not maintained due independence. The soul of the audit is? Independence? If the auditor steps into the? Gray zone?
4.
4. The weak sense of law-based auditing. The first step in the process is to make sure that you have a good understanding of the situation, and that you have a good idea of what you are doing.
(ii) the objective causes of audit risk.
1. The complexity of the audit object. Audit object business is becoming more and more extensive, auditors due to the knowledge structure, policy mastery has limitations and other reasons, it is difficult to fully reflect and evaluate the audit object, thus increasing audit risk.
2. Social dependence on the audit opinion. Audit institutions play a role in safeguarding the safety of financial funds? Guardian?
3. The internal control system of the audit object itself is not perfect, will also increase the audit risk.
Second, the way to reduce audit risk(a) Improve the quality of the auditors, each audit case should be audited, said, written clearly.
1. To emphasize the update and improvement of audit expertise. Auditors should strengthen the audit techniques and methods of learning, audit team members must establish a harmonious relationship between the members of the audit team must not? The audit team members must not be? The audit team members should not work alone. Each for the war? , to do technology and methods of communication with each other, the problem should be discussed with each other, found clues to remind each other, information to each other **** enjoy.
2. To strengthen the? The first thing you need to do is to get your hands dirty and get out of the way. The practice and application. Audit content, audit objectives, audit facts, audit qualitative basis, processing results to be able to speak clearly, not only to report to the leadership of the work to make the situation clear, to the audited unit or to conduct investigations and evidence collection, but also to the audit content, audit objectives or intent to make clear, in order to establish a harmonious audit relationship, to create a good audit environment for law enforcement. The audit report should be written clearly, for the audit found that the problem should be put forward targeted, actionable audit advice and recommendations to meet the needs of different levels, to promote the transformation of audit results.
(2) adhere to the law audit, to maintain the audit should be independent.
1. To establish a strong sense of procedure. Audit procedures are statutory . The audit process is statutory, can not be subjective, simple to engage in. Both to make full use of the audit trail, but also to not let go of any traces of the discovery of all the clues to do a vertical audit in the end, horizontal audit to the side, the problem of the deep investigation.
2. To cultivate and establish good professional ethics. To exclude all interference, according to the law and independent exercise of audit supervision, objectivity and impartiality, seek truth from facts to the original nature of things.
(C) the implementation of pre-audit? Refinement? Management to improve audit quality and reduce audit risk.
1. To carry out a solid pre-audit investigation to understand. From a variety of channels to obtain the relevant information of the audited unit, to find out its management weaknesses, comprehensive and integrated understanding of the basic situation of the audited unit, to remove the audit blind spot, to lay the foundation for the preparation of the audit implementation program.
2. To rigorously develop the program. All audit projects before the implementation of the audit must be prepared in accordance with the audit specifications for the implementation of the detailed program, the implementation of the group review to determine the program, to do a brainstorming, layer by layer, layer of checks, layer by layer, step by step to enhance the formation of the most optimized, the most refined program to enhance the quality of the audit, reduce audit risk.
3. To establish a perfect commitment system. Strictly implement the audit discipline, integrity from the audit commitment system, requiring all audit project auditors to implement the audit before the audit of the audit discipline, integrity commitment, that is, the audited unit to the audit authority commitment, the audit team to send the audit team's commitment to the audit authority, and so on. Ensure that the audit according to law, clean from the trial.
(d) Strengthen the internal audit team building. Internal audit work is highly specialized and demanding, each unit should choose good political quality, familiar with the audit business, the ideological style of personnel engaged in internal audit work; audit authorities to increase the policy theory and business skills training of internal audit staff, so that they master the necessary policy theory, business knowledge and professional skills, and constantly improve the theoretical level of internal audit staff, business skills and the ability to solve practical problems. Effectively perform all-round supervision and inspection of the operation of funds at this level and subordinate units, maximize the efficiency of the use of funds, ensure the quality of internal audit work, and improve the level of internal audit work.