Research On The Application Of Modern Risk Oriented Audit In T Accounting Firms

Since the implementation of the new auditing standards in January 1,2012,the concept of modern risk oriented auditing has been thoroughly and thoroughly implemented in the whole set of auditing standards.Although the T accounting firm has already called for the implementation of modern risk oriented auditing in 2010,it has not correctly applied modern risk oriented auditing in actual auditing.In this context,this paper proposes to improve the practical application of modern risk oriented auditing in T accounting firms and give suggestions for improvement.Starting from theoretical research,this paper studies the practical application of modern risk oriented auditing in T accounting firms.First,it summarizes the related theories of modern risk oriented audit.After summarizing the research on modern risk oriented audit at home and abroad,it reflects the problem that the T accounting firm has not used the data to determine the risk of the audit in the application of modern risk oriented audit,and gives a quantitative evaluation.A proposal to estimate.In the proposal of quantitative assessment of audit risk,this paper first quantifies the risk of project audit by using AHP-fuzzy comprehensive evaluation method as the data model,then uses the model to quantify the risk of significant misreporting,finally calculates the risk of inspection and constructs a theoretical framework for setting up follow-up audit procedures based on the inspection of risk.In order to verify the feasibility of establishing the model quantitative analysis in this paper,this paper verifies the feasibility of the proposal by using the R project of a listed category project of T accounting firm as a quantitative model.Through the study of this paper,it is believed that it is scientific and feasible to evaluate audit risk by using data model in modern risk oriented audit model and to design follow-up audit procedures.It also provides a quantitative assessment of audit risk and design audit procedure for audit institutions which similar to T accounting firms in the correct use of modern risk oriented auditing,and it will provide reference to these firms.