This paper lays the emphasis on the anlaysis of maleriality and detection risks influence on substantive tests,through the scientifically designing time,nature and scope of it,so as to lower the entire auditing risk into acceptable level.

Analysis of audit risk and influencing factors;

Research on Causes of audit risk based on audit culture;

The reasons of binging forth the audit risk and guarding against it;

On Internal Auditing Risk and Prevention of Universities;

The auditing risk control and prevention of registered accountant;

The formation and precaution of auditing risk of active service public security forces;

On audit risks of university capital construction and their countermeasures;

The audit risks accompany with the whole process of government auditing.

Taking strict precautions against audit risks is a task to which every auditor must pay attention.

Risk-based auditing can reveal the material errors in the statement to avoid the statement risks but not the auditing risks.

Construction project auditing risks mainly lies in making decision,administration,economy,fi- nance,technology and security,etc.

A complete analysis of the reason of auditing risks of economical responsibility and their countermeasures can improve the quality of auditing work and ensure the fairness, truth and authority of the auditing report of economical responsibility.