Theory And Application On Modern Risk-Oriented Audit

The lawsuit to CPAs did not stop from that day emerging from audit, and have thetendency to explode to the lawsuit of the cpa even more from the late of last century to thepresent. No matter domestic other theory circle or the professional circle has never stoppedthe exploration the method of audit, especially accelerated the research in this respect due to"Case of Enron Corporation". International large-scale CPA firm have taken the lead inadopting newly of audit methods from the 1990s of last century, Though it is all modernrisk-oriented audit in essence that names are different. In order to cooperate and standardizethe change of the audit method, our country and foreign organization has revised relevantcriterion.This paper summarizes the theory and concept frame on the basis of forefathers study,bythe normative study, compares analysis, quantitative analysis and qualitative analysis;Haveintroduced the international large-scale accounting progress made in this respect of affairs;Combine the relevant auditing criterion that our country will implement soon to introduceProcedure and method of modern risk-oriented audit. Then point out the advantage and theplace that needs improvement in modern risk-oriented audit through the analysis of the case,and analysis to its application prospect in our country. Expect to lead the practice audited tohelp to modern risk-oriented audit of our country through the research of the above.