随着公众对政府公开信息的要求越来越高,国家审计面临的风险越来越大。为降低审计风险,提高审计质量,需要进行大量的延伸审计。随着市场经济的发展和审计力度的加大,被审计单位违法违纪行为越来越隐蔽,为逃避责任追究,它们经常利用关联单位或下属单位帮助其隐瞒违法违规行为。延伸审计中需要涉及银行、税务、工商、被审计单位控股参股的单位、被审计单位 With the increasing public demand for the government’s open information, the national auditing is facing more and more risks. To reduce audit risk and improve audit quality, a large number of extended audits are required. With the development of market economy and the intensification of auditing, the audited units are more and more concealed in their behaviors of breaking the law and discipline. To evade the responsibility, they often use affiliated units or subordinate units to help them conceal the illegal acts. The units that need to involve banks, taxation, industry and commerce, and the controlled unit of the audited entity in the extended audit, the audited entity