A Brief Discussion of Audit Risks and Their Causes
Download PDF


Audit risk
Audit environment



Submitted : 2023-11-22
Accepted : 2023-12-07
Published : 2023-12-22


As a crucial supervisory department overseeing economic operations, the audit department plays a pivotal role in safeguarding the healthy development of the country’s economy, exposing corruption, and effectively maintaining social and economic peace and stability. The work of auditing involves detecting existing issues, providing remedies, and consistently contributing to national governance. However, as the market economic environment undergoes continuous changes, legal systems advance, and the audit environment becomes more complex, audit risks have gradually gained prominence. The prevention of audit risks has increasingly captured the attention of audit agencies at all levels. This necessitates audit institutions to continually adapt to new challenges, comprehend risks, and exert effective control over them. This article delves into the causes of audit risks, exploring ways to effectively identify and respond to these risks within a complex and ever-changing environment. The objective is to ensure the objectivity and accuracy of audit reports, allowing the audit function to truly serve as an “immune” system, protecting public interests.


Chang Q, Li W, 2021, Suggestions on Preventing Audit Risks of Electronic Audit Evidence. Finance and Accounting, 2021(16): 78–79.

Chen Y, Peng J, 2021, Research on Defects and Countermeasures of Audit Risk Assessment Procedures for Annual Reports of Listed Companies. Chinese Certified Public Accountants, 2021(10):81-83.

Yang L, 2022, Research on Audit Risk Assessment Based on Big Data. Automation Technology and Application, 41(6): 180–183.

Wang S, Li S, 2023, Corporate Asset Securitization and Auditors’ Risk Decision-Making. Auditing Research, 2023(2): 88–98.

Huang Y, 2021, Value-Added Internal Audit, Tax Risk, and Corporate Value. Accounting Communications, 2021(3): 46–49 + 87.

Zhai Y, 2022, Discussion on the Causes and Control Strategies of Enterprise Audit Risks. Modern Economic Information, 37(24): 134–136.

Wang X, 2022, Analysis of the Causes of Enterprise Audit Risks and Research on Control Strategies. North and South Bridge, 2022(18): 10–12.

Zhao W, Wang Y, 2021, Analysis of Corporate Audit Risk Causes and Discussion of Control Strategies. Enterprise Reform and Management, 2021(19): 186–187.

Chen X, 2020, Causes and Control Strategies of Enterprise Audit Risks. Financial News, 2020(23): 91.

Xue K, 2021, Causes and Control Strategies of Audit Risks. Financial Circle, 2021(24): 155–156.