本文選題：審計(jì)公告 + 政府審計(jì)風(fēng)險(xiǎn)　； 參考：《湖南大學(xué)》2008年碩士論文

【摘要】： 政府審計(jì)風(fēng)險(xiǎn)指審計(jì)機(jī)關(guān)在履行審計(jì)監(jiān)督職責(zé)過(guò)程中,未能充分揭示問(wèn)題,或作出錯(cuò)誤的審計(jì)結(jié)論,導(dǎo)致審計(jì)機(jī)關(guān)遭受損失或造成社會(huì)不良影響的可能性。由此產(chǎn)生的后果除了直接的經(jīng)濟(jì)損失外,還表現(xiàn)為國(guó)家審計(jì)機(jī)關(guān)名譽(yù)的損害,嚴(yán)重的甚至影響到政府的誠(chéng)信以及社會(huì)局勢(shì)的穩(wěn)定。長(zhǎng)期以來(lái),政府審計(jì)風(fēng)險(xiǎn)并未得到應(yīng)有的重視,而事實(shí)上,政府審計(jì)不但存在風(fēng)險(xiǎn),而且隨著審計(jì)公告制的實(shí)施,政府審計(jì)風(fēng)險(xiǎn)正呈現(xiàn)不斷擴(kuò)大的趨勢(shì)。因此,研究政府審計(jì)風(fēng)險(xiǎn)的控制問(wèn)題對(duì)建設(shè)民主、廉潔的政府具有重要的理論價(jià)值和現(xiàn)實(shí)意義。 文章對(duì)政府審計(jì)風(fēng)險(xiǎn)、審計(jì)公告制度等的相關(guān)問(wèn)題進(jìn)行了總結(jié)性的理論概述,對(duì)不同審計(jì)公告模式下政府審計(jì)風(fēng)險(xiǎn)的控制進(jìn)行對(duì)比分析。通過(guò)借鑒各國(guó)不同審計(jì)模式,指出了我國(guó)政府審計(jì)風(fēng)險(xiǎn)在公告制下存在的主要問(wèn)題,并根據(jù)問(wèn)題提出了相應(yīng)的政策建議,以完善我國(guó)現(xiàn)有的政府審計(jì)公告制度,降低審計(jì)風(fēng)險(xiǎn)。本文的研究?jī)r(jià)值和創(chuàng)新之處在于:較為全面地分析了控制政府審計(jì)風(fēng)險(xiǎn)的措施,完整地論述了審計(jì)質(zhì)量控制體系的建立,具有一定的指導(dǎo)性和可操作性。
[Abstract]:Government audit risk refers to the auditing organ in the process of performance audit, failed to fully reveal the problem or make the audit conclusion wrong, leading to the possibility of loss or audit organs causing adverse effects in society. In addition to the direct consequences of economic losses, but also damage the reputation of the national audit authority, serious and even influence the government credit and social stability. For a long time, the government audit risk did not receive due attention, in fact, not only the existence of government audit risk, and with the implementation of the audit announcement system of government audit risk is in a growing trend. Therefore, the research of government audit risk control issues for the construction of democracy, has an important theoretical value and practical significance of clean government.
The article on the government audit risk, summarizes the theoretical overview of the issues related to the audit announcement system, control of government audit risk under the audit announcement in different mode were analyzed. By using different audit mode, points out the main problems existing in the announcement system of government audit risks, and puts forward the corresponding policy suggestions according to the problems, in order to improve our existing government audit announcement system, reduce the audit risk. The value of this research are as follows: a comprehensive analysis of government audit risk control measures, completely discusses the establishment of audit quality control system, has certain guidance and maneuverability.

【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類(lèi)號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 汪芳;信息化環(huán)境下政府審計(jì)風(fēng)險(xiǎn)研究[D];河南大學(xué);2011年

2 耿德全;公共事業(yè)建設(shè)項(xiàng)目審計(jì)風(fēng)險(xiǎn)研究[D];江西理工大學(xué);2011年

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本文編號(hào)：1743072