政府投资项目审计风险防范与审计责任

摘要

通过分析政府投资审计存在的风险，着重研究了防范审计风险的办法，并就如何正确处理好防范审计风险与落实审计责任的关系，提高审计机关的审计权威、审计形象和审计结果的公信力提出了：加强审计复核，严把审计质量关等几点建议。%By analyzing the audit risk of government investment, this article stresses on the method of preventing audit risk. As for how to correctly deal with the relationship between preventing audit risk and implementing audit responsibility, as well as how to improve the authority, image and credibility of audit institutions, this article suggests that efforts should be made to strenghten audit review and make close checks on audit quality.