Research On The Application Of Modern Risk-Oriented Auditing In S Accounting Firm

In recent years,the economic globalization and the rapid development of information technology make enterprises face new opportunities and challenges,the traditional auditing mode is powerless to cope with the increasingly complex auditing risks.Under these conditions,the modern risk-oriented auditing model emerges.The application of CPA firm to modern risk-oriented auditing mode is a brand-new practice concept,which leads the future development direction of auditing industry.The modern risk-oriented auditing model guided by the strategic view and the system view is a new auditing mode which is guided by the risk assessment of the major misstatement,the discovery and response of risk,and ultimately the audit risk control in the acceptable range.Modern risk-oriented auditing mainly uses the method of combining top-down and bottom-up to audit the theoretical basis of assessing the risk of major misstatement.The core idea of the modern risk-oriented auditing model is the major misstatement risk,by knowing,analysing the major misstatement risks of the audited units,and the corresponding internal control design and operation of the audited units,and after the comprehensive assessment,the countermeasures are formulated to determine further audit procedures.The modern risk-oriented auditing model is a kind of innovation of auditing concept on the traditional auditing mode and system base auditing mode.S accounting firm is one of the fastest-growing firms in XI ' an,with the expansion of the size of accounting firms,the existing audit procedures can not meet the diversification of the audit business.Although the S accounting firm introduces the risk-oriented audit strategy according to the requirements of the auditing standards,it is very difficult to integrate the risk-oriented audit strategy into the actual audit work of the firm.In the process of applying the modern risk-oriented model to audit,there is still uncertainty,which is a very high requirement for CPA's professional competence,which is also a possible risk,we should carry out the audit procedure systematically and evaluate the risk from the whole.Starting from combing modern risk-oriented auditing theory,this paper launches the discussion of modern risk-oriented auditing mode,and based on the research of its basic auditing process,the practical analysis of the feasibility and the application of countermeasures,combining cases,the application of modern risk-oriented auditing mode in S CPA firm is studied,and solutions are put forward to the existing problems,hoping to more effectively use modern risk-oriented auditing mode to reach the purpose of improving audit quality and efficiency.