Audit risk is the auditing profession in our country need to resolve an important issue.With the social macro environment and external audit of the operation of the unit changes,as well as the economic life of dependence on the audit opinion of the expanded audit risk is also increasing.However,audit risk can be controlled.Based on the concept of audit risk,audit risk characteristics and the inherent element of risk,control risk,check risk analysis,to explore the reasons for the formation of audit risk,auditors from the strengthening of education and improve the overall quality of audit staff to improve the relevant systems and perfect audit technology audit risk prevention methods and solutions.Key words:audit risk form a control
