Audit risk is the possibility of mi

Audit risk is the possibility of misjudging financial statements containing material untruths. At present, the role of audit oversight in macroeconomic operations and internal management of units has become increasingly important, and the real and potential risks of audit have also emerged and have increasingly in addition attracted attention. On the basis of the synthesis of experience and lessons, the revelation of the manifestations of audit risks, the analysis of the causes of the risks and the study of the countermeasures of risk prevention, have an important reference importance to effectively avoid audit risks and improve audit level.