Based on risk features of state audit,the paper analyses impact factors of state audit risk from the perspectives of audit subject,audit object and audit environment.We study the impact factors of state audit risk through expert interviews and structural equation modeling.The result shows that state audit risk is related to the factors of audit subject,audit object and audit environment significantly.For audit subject,if auditor's competency and ability are strong,auditor structure is reasonable,audit method is appropriate and audit management level is high,state audit risk is low.And the influence level of auditor's competency and ability are highest for audit subject.For audit object,if internal control is perfect,financial position is good,management level is high,state audit risk is low.And the influence level of internal control is highest for audit object.For audit environment,if government intervention is little,economy is underdeveloped,laws and re-gulations are perfect,state audit risk is low.And the influence level of government intervention is highest for audit environment.These conclusions enrich and deepen theoretical research results of impact factors on state audit risk.
Key words
Audit subject /
Audit object /
Audit environment /
Audit risk
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