近年来，专项审计项目数量逐年增加，审计范围也在不断扩大。有别于常规 审计，专项审计工作更加细化、更加专业化，由于具体到某一业务，审计 师可以 了解每一个关键的内部控制，进而针对不同的问题，提出不同的解决措施，可以 帮助管理层深入地了解这项业务的开展情况和内部控制质量。同时，基于监督审 查作用， 专项审计能保障公共资金高效率使用，强化国家重大决策部署，改善民 生维护经济安全，促进生态文明建设，依法推进廉政建设、依法行政，推动深化 改革。当前，各级审计机 关及政府部门均在积极开展专项审计工作，由于受政府 审计人力资源的限制，会计师事务所也会经常加入到专项审计中来，并逐渐成为 专项审计的中坚力量，经济社会发展日新 月异，公众对专项审计需求逐年提升。 专项审计由于目标特定，虽然程序有别于传统财务报表审计，但审计过程中 的审计风险同样是不可避免的。审计人员在专项审计过程中同 样需要遵从风险导 向审计模式，首先识别专项审计中被审计单位或项目的重大错报风险，然后在此 基础上通过实施进一步审计程序来应对已评估的重大错报风险，即进行风险应 对， 也即控制检查风险进而将审计风险降至可接受的低水平。随着我国经济社会的持 续较快发展和城市化进程的加速，私人小汽车迅速发展，城市交通拥堵日益严重， 交通运输 的能源和环境问题也越来越突出，优先发展公共交通成为我国城市交通 发展的重大战略选择。H公共交通总公司是隶属于地区政府的国有独资公益性企 业，其日常运作在很大程度 上都依赖政府补贴，所以公交企业的调价专项审计与 大众的利益密切相关。本文以某事务所对H公交总公司的调价专审为切入点，结 合专项审计相关理论，采用单案例研究方法， 通过对其调价专项审计的审计欧亿·体育（中国）有限公司、 审计过程、审计结果的搜集、整理分析，结合关键审计事项的决策框架，采用单 案例纵向研究的方法，对H公交公司调价专项审计过程中如何 识别和应对风险进 而将审计风险降至可接受的低水平进行了充分的探讨，并以点带面，提出了提高 专项审计质量的对策建议。本文对专项审计的理论发展与实务提升均具有重要 的 意义。 关键词：专项审计，风险识别，风险应对，审计风险 II Abstract In recent years, the number of special audit projects is increasing year by year, and the scope of audit is also expanding. Different from the routine audit, the special audit is more detailed and more specialized. Because it is specific to a certain business, the auditor can understand each key internal control, and then put forward different solutions for different problems, which can help the management deeply understand the development of this business and the quality of internal control. At the same time, based on the role of supervision and review, special audit can ensure the efficient use of public funds, strengthen major national decisions and arrangements, improve people's livelihood, maintain economic security, promote the construction of ecological civilization, promote the construction of clean government and administration according to law, and promote the deepening of reform. At present, audit institutions at all levels and government departments are actively carrying out special audit. Due to the limitation of human resources of government audit, accounting firms will often join in the special audit, and gradually become the backbone of special audit. With the rapid development of economy and society, the public demand for special audit is increasing year by year. Due to the specific objectives of the special audit, although the procedures are different from the traditional financial statement audit, the audit risk in the audit process is also inevitable. In the process of special audit, auditors also need to follow the risk oriented audit mode. First, identify the major misstatement risk of the audited unit or project in the special audit, and then through the implementation of further audit procedures to deal with the assessed risk of major misstatement, that is, risk response, that is, control the risk of inspection, so as to reduce the audit risk to an acceptable low level 。 With the sustained and rapid development of China's economy and society and the acceleration of urbanization, the rapid development of private cars, urban traffic congestion is becoming increasingly serious, the energy and environmental problems of transportation are becoming more and more prominent, priority to the development of public transport has become a major strategic choice for the development of urban transportation in China. H City Public Transport Corporation III is a wholly state-owned public welfare enterprise subordinate to the local government. Its daily operation depends on government subsidies to a large extent, so the special audit of public transport enterprise price adjustment is closely related to the interests of the public. This paper takes the special audit on price adjustment of H City Public Transport Corporation as the starting point, combines the relevant theories of special audit, adopts the method of single case study, through the collection, sorting and analysis of audit data, audit process and audit results of its special audit on price adjustment, combined with the decision-making framework of key audit matters, adopts the method of single case longitudinal study, and summarizes the price adjustment of Public Transport Corporation The identification and screening mechanism and response mechanism of key audit matters in special audit. This paper discusses how to identify and deal with the risks in the process of special audit of H bus company's price adjustment, so as to reduce the audit risk to an acceptable low level, and puts forward countermeasures and suggestions to improve the quality of special audit. This paper is of great significance to the theoretical development and practical improvement of special audit.。。。。。。以下内容略