With the rapid development of society, economic activities become more complicateddiversification, the scope of the audit of the audit environment is constantly expanding,changing. The complexity of the external environment, internal supervision, coupled with the limitations of the audit, the audit industry is facing more and more pressures. In recent years,the audit failure cases have occurred, the audit industry plagued, audit risk is increasing.Under this situation, the relevant departments and personnel to research on audit risk issuesmore and more attention.

Audit risk is inevitable as the audit work problems, in theory, is inevitable, but by human effortcan reduce the probability of occurrence. In this paper, the connotation, the audit riskcategories, causes and other aspects are introduced, and the "three new material" financialfraud case, the reason for audit failure are analyzed in detail. Finally, try to put forward specific measures for audit risk avoidance and prevention. To avoid and prevent audit risk,improve audit quality, in order to carry out economic activities, is of great significance to the development of society and economy.

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