The Modern Risk - Oriented Auditing Program Design Of Certified Public Accountants

With the increase of the types and quantities of audit services, the audit procedure of ZH is still in the traditional stage, although introduce the principle of risk oriented audit, the audit staff has not fully understood the meaning of risk oriented audit and the specific use of the relevant data analysis in the process is less, so it is difficult to obtain a complete understanding of risk oriented audit. Such procedure enhances the audit work in the field work, but did not improve the audit quality and audit efficiency. With the gradual development of ZH, a set of perfect auditing method are needed.The main frame of this paper:the first part introduces the research background and significance of the modern risk oriented audit, and expounds the research ideas, structure and methods of ZH accounting firm.The second part introduces the concept of the process reengineering theory, expounds the evolution of audit mode and introduces the modern risk oriented auditing procedure.The third part combine the current audit procedures of ZH, analysis the existing problems of the audit process. Based on the theory of process reengineering, we design the modern risk oriented audit procedures for ZH.The fourth part is based on the modern risk oriented theory, we design the modern risk oriented audit procedures for ZH accounting firm, and introduce the concept of Material misstatement risk, then implement the audit tests, modify the audit plan, executive the audit procedure.The fifth part is to propose the necessary measures to improve the audit method, improve the overall quality of the audit staff, establish a reasonable fee system and develop the audit system software to ensure the modern risk oriented audit procedure in ZH.The sixth part is the conclusion of this paper, summarized and pointed out the problem.The significance of this paper is that the modern risk oriented audit can effectively control audit risk, expose the false report and fraud, reasonable allocation of audit resources, modern risk oriented audit procedures for ZH to provide new ideas and methods to help reduce audit risks, modern risk oriented audit of the technical require with higher quality of auditors, which can promote the improvement of professional knowledge of ZH.