Study And Analysis On Several Problems Concerning Risk-oriented Audit

A series of failed domestic cases concerning audit produced negative influence to the sincerity and public trust of CPA. Sincerity and trust risk appears to audit profession field. With more and more inventors claim to be powerful. Judiciary applied more and more the approach of considering possible mistake as existing and existing mistakes to be proved. The lawsuit risk faced by CPA would be more and more serious. Therefore, how to avoid the failure on audit and reduce the audit risk became the focus of CPA. In order to get through predicament, supervision department, audit professionals and academia appeal for risk-oriented audit. But according to my personal observation and information collection, the production of all theory and research concerning risk-oriented audit is not more than we can understand by the several words"risk-oriented audit". On the way to introduce risk-oriented audit into China, what questions we should think over? After we introduced it into China, how to apply it in the practice of audit? We seldom find some research result concerning these questions. This text intends to do some research on these two points. And hope that CPA could get through difficulties and develop as soon as possible and contribute to the economic construction of our country. The whole text is divided into 5 chapters. First chapter introduces the background of this thesis briefly, including the content, the meaning for this study, and even the structure of this thesis. Second chapter tells us what risk-oriented audit is. One can find analysis concerning the development of the theory of risk-oriented audit and actual reason for it's appearance. This part also summarized the meaning and features. Besides that, operation procedure and methods of risk-oriented audit developed from the concept have been included in the theory system. It's easy to make the general profile of risk-oriented audit clear and easy for writer to develop personal opinion soon afterwards. In the third chapter, the writer believes that it's better to study and judge the core before setting up risk-oriented audit system. The composition of a subject depends on the clear definition and structure of its core concept. Under this headline, this chapter focus on four aspects: one is to have a clear definition on "risk"for risk-oriented audit; The second is to understand the definition of risk-oriented audit from another point of view and put forward that risk-oriented audit is not only oriented to client operation risk, but also oriented to the operation risk of audit main body. This should be "double oriented"; The third is to have a deep analysis on the meaning of audit risk which is confusing, and put forward an assumption concerning setting up a new concept----audit operation risk;The forth is to discuss the essence of audit and the core point of audit theory system. The purpose is to prove that the audit operation risk set up by writer can fit with risk-oriented audit very well and it can unity many concepts concerning risk-oriented audit and every theory model. Meanwhile, this part provides academic support to the further development of next chapter. The forth chapter focus on study the risk model with guide meaning for audit operation. First it analyzed the existing risk model and it's weak...