The Theory And Exercise Of The Modern Risk-oriented Audit Approach

There is a gap between our country and the internationality at theory and practice of the modern risk-oriented audit approach now. We study the principle and exercise of the modern risk-oriented audit approach(be called business risk audit approach overseas) for dwindling the gap and quickening researcher and exercise of this method in our country.There are four parts in this study, the primary content and conclusion as follow.The chapter 1 is the first part. The impersonal economy condition which the CPA faced has changed. There is a gap between our country and the internationality at theory and practice of the modern risk-oriented audit approach now. It is necessary studying the new auditing method.The chapter 2 and 3 is the second part, including the research and the exercise of the modern risk-oriented audit approach. The appearance and development of the system-theory is the finger , the theory of strategic management is the base of the new method , it is a new and basic method of auditing. The new method request the CPA completing the auditing along"from above to below"and"from bottom to top". First, we get hold of the content, time and confine of the materiality testing along analysing the strategicâ†'analysing the key management tacheâ†'gaining the remanent risk. Second, we complete the auditing along the materiality testing.The chapter 4 and 5 is the third part. We research how to handle the new method through a example, the company C. The result of the study indicate that the new method is more thorough and efficient than the elder method. It is necessary that working-out new audit-rule,castigating the old audit-rule,improving the cognized and learning ability of CPA,change the organize of CPAS and accepting the help of exterior expert.The chapter 6 is the forth part. We Summarize the central viewpoint and conclusion of this discourse and advise to the later study.