The Study Of The Application Question Upon Risk-Based Strategic-Systems Audit Approach In Our Country

The audit is the product with the development of the social politics and economy. It develops and evolves unceasingly along with the politics and economy's development. The audit always depends on the specific social politics and economic environment (audit environment) dit goal is the product of the certain audit environment. The audit goal also is the beginning of and serves for it. The audit environment is the basic stage of the audit practice. Because the au audit practice. The audit approach is the method of realizing the audit goal. Therefore, the audit environment is getting up the decisive influence to the audit goal and the audit approach.In this article , it should take exposing detecting fraud as the audit goal through analysising how the concrete audit environment influence the audit goal and the audit approach,and reconstruct the Detecting-fraud auditing approach which suits our country's audit environment in the situation that the case of management fraud and auditing failures frequently occurs in our country.This article consists of four chapters. The first part introduces the background and the significance of researching the audit approach, and reviews the domestic and overseas research results. The second part separately introducs the three kind of audit approach in the audit approach's developing process which appears in turn along with the change of the social economic environment and the audit goal .They are namely accounting number-based audit approach, system-based audit approach, risk-based strategic-systems audit approach. Simultaneously,elaborated these three kind of audit approach respective audit goal, the audit method as well as each kind of audit approach have the progressive significance and the existence flaw which represents. The third part has analyzed audit environment at present in our country. Risk-based strategic-systems audit approach which is used by the majority of western countries is not suitable in our country because the particularity of the audit environment. Simultaneously analyzed the main reason of the audit failure cases in our country,and proposed the goal should expose detecting-fraud in our country. The forth part constructs the detecting-fraud audit approach which suits our country's national condition. Introduced audit approach audit approach's audit method and the audit procedure. We hope that this article can provide some beneficial suggestions and references to construct the audit approach which can suit the need of our country's economic social development through this research and discussion.