The audit work is playing the strong character in the entire socialism market development process, is honored as “economic police”. However, along with market economy's development, stemming from certain benefit factor's induction, each kind of following event violating the law and discipline are also getting more and more. Has is examined the unit unlawful element the operation, also has audit work personnel own question, but also has aspect and so on our country current law, combined environment questions. All these, directly have caused audit risk further enlargement, socialist market economy's healthy development has had the serious negative effect. Thus it can be seen, strengthens earnestly to Our country Government audit risk research, takes each effective action to guard against and the melt government audit risk, has the significant influence regarding our country economy and the social development.