| In this bustling economic development,domestic and international economic and financial cases are increasing,such as: management fraud,operation can not reverse the cause of accounting and other production.In these cases,most of them involve the fraud of senior managers in enterprises,which results in the failure of audit and the decline of audit reputation.In this case,the author combines the research status at home and abroad,and uses the audit process and the new audit model to study the case of modern risk oriented audit in practical application.This paper first introduces the research of modern risk oriented audit significance,then introduced the domestic and foreign research present situation and the theory about modern risk oriented,followed by Y ABC company to undertake the CPA audit project as a case,the audit implementation process and method of analysis of Y accounting firm risk oriented,specific application in the audit of the company ABC as well as the problems and causes.The study found that in ABC,the risk oriented audit,business undertaking system is not rigorous,plan the audit is not perfect,the audit implementation stage of heavy form light content problems,these problems with the Y accounting firm implementation of the internal control system is not rigorous,CPA personnel quality cannot match the new audit mode information about reserves.The application of risk oriented audit improvement,we should consummate the risk oriented audit process,strengthen business control,deepen the audit planning stage work,strictly regulate the audit procedures;and risk prevention and control at the level of the accounting firm of Y,improve the internal quality control system of accounting firm of Y,improve the quality of auditors,effectively with the help of the work of the expert finally,the research put forward;to strengthen the external environmental management,government plays a regulatory role and strengthen the supervision of the industry. |
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