Research On Procedure Design And Risk Of Strategic-system Audit

In the 21st century economy rapidly change, complicated business and unceasingly corrupting practices of the management give the auditing works of certified public accountant gigantic difficulty and risk. The certified public accountant and the accounting firm frontage more and more action at law. International accounting firm and a lot of scholars realize the flaw of the system foundation audit and traditional risk-guidance audit, The research has developed one new modern auditing method, namely the auditing method of taking the risk as the foundation and taking the strategic management and the system theory as the theory—strategic-system audit. In recent years our country happened corrupting practices of the management, In order to reduce the audit risk, the liability of economy and legal, enhance the auditing efficiency, It is extremely essential for accounting firm of our country to study and use international advanced strategic-system auditing method.In this paper, First, the theory basis, connotation and characteristic of strategic-systems audit, the development and evolution course of auditing model in our country are mainly introduced; Next, taking the system theory and the strategic management as the foundation, the procedure of implementing strategic-system audit are designed, auditing procedure include four big procedures, the procedure of risk assessment, formulating auditing plan, nearly step auditing, risk assessment again and revising auditing plan. The procedure of risk assessment is divided into four steps, analysis of strategic and operational risk, management link, achievements, surplus risk. The procedure of the controlling rest and the substantive test are called further auditing procedure. The designed auditing procedure will be applied in the case; Once more, the risks under the strategic-system audit are identified and appraised, using Analytic Hierarchy Process the appraisal model of Material Misstatement Risk are constructed, and the countermeasures of Material Misstatement Risk are expounded; Finally, in order to reduce the audit risk of certified public accountant, the suggestions of implementing the strategic-system audit are proposed.