面对审计环境的复杂化,目前的高校审计中存在着一定的误区与风险,这已是一个不争的事实。因此,本文在详细解析高校这些审计误区、审计风险的基础上,提出如下的解决措施:培训高校审计人员规避隐性审计风险、完善审计制度规避显性审计风险以及构建完善的审计体系规避各种审计风险的审计理念。 The face of the complexity of the audit environment, the current audit of colleges and universities there are some errors and risks, it is an indisputable fact. Therefore, based on the detailed analysis of these audit errors and auditing risks in colleges and universities, this article proposes the following solutions: training college auditors to avoid hidden auditing risks, perfecting auditing system to avoid explicit auditing risks and building a sound auditing system to evade various Auditing risk audit concept.