The Modern Risk-oriented Audit And Its Application Research

Audit has experienced three stages, the initial project review financial statementsfraud auditing, internal control oriented based auditing system, and the risk-orientedaudit development, which also known as the shifting patterns of three types of audit.With the continuing outbreak of audit failure of scandals by the development of therisk-oriented audit abroad, we begin to wonder whether it is a audit mode with someproblems, or other side factors? Although the promulgation of the independent auditingstandards have had for several years up to now, the problems like how the risk-orientedaudit mode in firm be implemented, if there’s any problem during the process ofimplementing, whether to adapt to China’s economic environment, each of which willaffect the development of the audit in the near future. So to confirm the performance thatrisk-oriented audit at this stage has made in the case of certified public accountants is ofvery important significance. Based on this, this article is studied with the topic of "themodern risk-oriented audit and its applied research".Theory comes from practice of certified public accountants audit personnel as thefirst line workers of audit, who has irreplaceable voice of the implementation of modernrisk-oriented audit. Article using the questionnaire survey method, investigating thepublic accounting firm, through the analysis of the results of the investigation, statisticsthe risk-oriented audit in our country to confirm the present situation of using variouscertified public accountants and the certified public accountants of risk-oriented auditopinion; Then, in this paper, according to the statistical results we take more in-depthanalysis, analysis of the reasons behind the statistical results and the concept of certifiedpublic accountants to the effects of the risk-oriented audit in our country,which will helpto improve the development of audit.Five parts are involved in this paper: First is the content, which introduces theresearch background and significance of risk-oriented audit; Then is the relevant theoriesof risk-oriented audit, for expansion of below pictures; And next is the design ofquestionnaire, including the questionnaire analysis, questionnaire data statistics, etc. Andthen is the analysis of the results of the survey, to summarize the application ofrisk-oriented audit, and find out the cause of the problems, analyzing problems;The lastis the corresponding measures put forward according to the existing problems.