Risk in audit work contains two meanings: preventing risk and discovering risk. Risk prevention means that auditors should have a strong sense of risk, avoid risks in the audit process, and ensure that their own value and audit effectiveness are fully recognized by the company; Finding risks means that auditors are good at finding the risk points in the management of the audited units during the audit process and putting forward suggestions for improvement.
The most intuitive performance of the company's evaluation of audit work lies in whether the audit effect is outstanding and whether there are risks in the audit work. The best evaluation should be both effective and risk-free, followed by ineffective and risk-free, effective and risk-free, and finally ineffective and risk-free. As can be seen from the above, it is particularly important to avoid audit risks in audit work.