文档介绍：审计风险研究
【摘要】进入21世纪以来,我国经济快速发展,社会总投资规模不断扩大,大量资金投向了基础设施和公共工程建设领域。面对如此众多的政府投资大型建设项目及其存在的突出问题,需要通过跟踪审计,及时发现和纠正各类违规问题。审计人员不仅应注重审计质量,承担审计责任,还应该正确评估和控制审计风险。本文分析了政府投资建设项目跟踪审计风险的类型和风险成因,建立了跟踪审计风险评价指标体系,运用层次分析法确定指标权重系数分配,提出了一种跟踪审计风险的计算模型,建议通过推动采取项目内部审计、完善跟踪审计机制、实行风险导向型审计、加强审计内部管理等方面措施来有效防范跟踪审计风险。
关键词:政府投资建设项目;跟踪审计;风险评估;风险防范
【Abstract】Since 21st Century, with the rapid economic development, social total investment expands quickly and a lot of infrastructure and public works are approved in China. It is necessary to discover and correct the illegal activities in the construction project by the following-up audit. Auditors should pay attention to not only the qualities and responsibilities of audit, but also the audit risks. The paper analyzes the risk type and reason in the following-up audit, especially in the construction projects invested by government, and establishes a model of risk assessment in the following-up audit. By using of AHP(Analytic Hierarchy Process), the paper determines the weight coefficient of relative risk factors and proposes a calculating method about the audit risk in the following-up audit. At last, this paper suggests some measures that can be taken to reduce the audit risks.
Key words: Construction project invested by government;Following-up audit;Risk assessment; Risk prevention
进入21世纪以后,我国经济快速发展,社会总投资规模不断扩大。特别是“十一五”期间,社会总投资总额由10万亿元增长到30万亿元,年增幅超过同期GDP和财政