Abstract: Socialism with Chinese characteristics comes into new age. The reform and opening-up policy come into deep water zone where tough challenges must be met. National audit faces with many risks and challenges in new circumstances, new position, new task. How national auditors improve ability of execution, strengthen predictable capacity, sensitivity and efficiency of risks in audit practice are problems need be solved. This paper put risk management into national audit and divide national audit risks into audit department risks and execution behavior risks. This paper summarizes kinds of audit risks of execution, operation, recognition and strategy in risk management opinion. This paper explores risk management diversification, risk grid management, scientific risk procedure and dynamic risk management operating mechanism composed with early warning, assessment, monitoring and repartee. This paper also explores safeguard mechanism composed with quality improvement, institutional improvement, supervision and accountability and ideology and morality.

Keywords: National Audit, Audit Risk, Risk Management