Study Of Risk-based Audit Issues

Along with the development of the computer and network technology, the companies are facing an ever-shifting market and the risks are larger than ever. The new auditing mode of risk-oriented audit approach have attracted the wide attentions of the professional people and become a heated topic of discussion. This thesis based on a great deal of materials and data to give a research on the problems of the risk-oriented audit approach. Expecting the wide usage of the new approach in the auditing practice to promote the development of our independent audit enterprise.This thesis can be divided into four sections. The first section introduces the background and meaning of the risk-oriented audit approach. By analyzing the historic and realistic backgrounds of the approach, it puts forward the necessity and feasibility in our auditing practice. The second section introduces the characters of the procedure and method of the risk-oriented audit approach and discloses the similarities and differences compared with the system-based audit approach. The third section introduces the analysis and management of the auditing risk. It points out how to control and manage the auditing risk. The fourth section shows the brilliant prospect of development by analyzing the several representative opinions of the risk-oriented audit approach in china.I hope that this thesis can give some suggestions to the usage of the risk-oriented audit approach in the auditing practice and contribute to the development of the independent audit enterprise.