Risk Causing the Lawsuits in State Construction Project Audit and Its Controlling

摘要

It is always the aim of practitioners and researchers of audit to find applicable ways to effectively circumvent and control audit risk, reduce audit costs and improve audit quality. Through continuous research and reflection, audit profession and theoretical circles have made breakthrough in the aspects of understanding and practice of audit risk. To control the risk of government investment audit causing the problem of increasing numbers of lawsuits, the author with a long experience of audit practice analyses the reasons why investment audit causes an increasing number of litigation and introduces the characteristic. In this paper, the author also gives some advices on the control of the litigation risk through the ways of improving the audit model control, carrying out the audit standard strictly, working hard to set up good law enforcement environment for audit and improving the quality of audit staff.