Research On Modern Risk-oriented Audit In Our Country

At present, our country accountant firms use system oriented audit or account item orientation audit mode generally, however, these two kinds of audit mode already can not adapt to the needs of social development faced with a high risk of social environment. A risk assessment as a centre for audit mode in theory and practice of tests has been evolved in order to achieve reduce audit expectation gap, drop the purpose of certified public accountants audit risk. This is widely used in large foreign firms audit model nowadays ---- a modern risk-oriented audit.The modern risk-oriented audit represented the latest development direction of modern audit approach, has aroused wide concern in international theory and practice is the inevitable result of social development trend. Modern risk-oriented audit mode focuses on the enterprise placed in the big economic environment, the risk assessment as a centre, stereo observation from the corporate economic environment, enterprise's management style and the enterprise management mechanism and so on, comprehensive analysis of the influence various factors on the auditees. In implementing the risk assessment process, using nalytical review and other various audit methods to evaluate the risk for making the audit method is more scientific and reasonable. This paper attempts to research the modern risk-oriented audit in our country's theory and applications system through consult achievements at home and abroad based on above advantage.This article is divided into six parts according to research the problem, structure and content as follows:The first part mainly introduces the research background and meaning, research approach, research structure, research methods, etc. The second part expounds the four stages of development audit patterns and the connotation of modern risk-oriented audit, after which discuss modern risk-oriented audit groundwork, as the groundwork for focus on discussed in modern risk-oriented audit. The third part elaborates the modern risk-oriented audit of model, features, the basic procedure and methods. The fourth part expounds our country accountant firms use of audit mode presently and through case analysis shows that modern risk-oriented audit in our country the feasibility of application. The fifth part explains the necessity of the modem risk-oriented audit and the existing problems combined with the actual situation in our country. The last part provides a general summary and pointed out that the insufficiency in this article.