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This research aims to propose a design of review program on audit of government’s financial statement conducted by Public Accountant for The Comptroller of Supreme Audit Board. This is a qualitative research with descriptive analysis. We have interviewed the staff and manager of the Comptroller to perceive the existing engagement plan process. We also analyze the data used in the engagement plan process. The result shows that in preparing the engagement plan, The Comptroller has not used a risk-based approach. They have not identified the key risk of the audit process reviewed. Therefore, we propose a risk-based approach in designing the review program. We facilitate to arrange a risk assessment related to the quality assurance of audit process of government’s financial statements conducted by Public Accountant on behalf of Supreme Audit Board. We further determine audit objective, audit scope, audit criteria, and audit procedures based on the risk assessment. This research produce a risk-based review program in the midst of limited resources owned by Supreme Audit Board’s Comptroller.