Research On The Application Of Modern Risk-oriented Audit

The implementation of the 48 auditing standards on January 1,2007, is committed to the implementation of the new model of risk-oriented audit. However, there is still a certain gap between our theoretical study and practical application of the modern theory of risk-oriented audit and foreign countries. In order to speed up our theoretical study and practical application of the modern theory of risk-oriented audit, this paper reserched on the theory and practice of risk-oriented audit. It is divided into five chapters to discuss:ChapterⅠ: introduction. Analysis of the background, research at home and abroad, and research ideas. ChapterⅡ:the basic theory of modern risk-based audit. The paper has described model and content of the modern risk-based audit, analyzed its characteristics and comparison between the modern risk-based audit and traditional risk-oriented audit. These has laid the foundation for application of the modern risk-based audit. ChapterⅢis discussing application of the modern risk-based audit. First, elaborated its procedures. Then, combined with case, analyzed its application. ChapterⅣ, the existing problems and countermeasures of the application of modern risk-based audit. This section discusses the implementation of modern China's need for risk-based audit, the existing problems of the application and put forward countermeasures and suggestions. The final chapter summarized the thesis and prospects the future.