On The Cause and Control of Governmental Audit RiskAbstract:Governmental audit risk means state audit organs make an inappropriate decision and issue an inappropriate audit opinion due to failing to find out gross mistakes; and also means state audit organs bring adverse consequences to the audited units as well as the risk of audit failure because of administrative enforcement Besides objectivity, universality, potentiality and controllability owned by general audit risk, governmental audit risk has the characteristic of sociality, complexity, chronicity, multiplicity and so The main causes of the risk are related with audit units, the audited units and audit To prevent Governmental audit risk, the following measures should be taken: strengthen the rank of auditors; strictly enforce auditing standards; innovate new auditing methods; enhance the independence of audit; develop the sense of audit risk; promote audit achievement; strengthen service ideas; separate audit from execution and push comprehensive control of audit Key words: governmental audit risk; characteristic; cause; control