A Case Study Of Sinovel Wind Power Audit Based On Risk-oriented Audit

At present,we are in the era of rapid information development.In such an era,various factors,such as the economic environment,laws and regulations,industry conditions are constantly changing.At the same time,the risks of these changes and fluctuations to companies are also different from year to year.In the course of implementing risk oriented audit,CPA should consider the factors that will affect the related risks,so that the risk oriented audit can be truly integrated into the audit process;It will improve the accuracy and effectiveness of CPA audit business,and then get a true audit report.The financial status,management and overall situation of the audited unit are all considered by the CPA in the work.Only in this way can the CPA's work be effective.This paper makes a detailed analysis of the case by case analysis and expounds the details of the risk-oriented audit process from the perspective of CPA.At the same time,using the method of literature research,reading the relevant documents and documents of risk oriented auditing,only after careful understanding of the relevant theoretical basis,can we make a reasonable analysis based on actual cases.After a reasoned analysis of the cases,corresponding suggestions are put forward to solve the problems arising from these analyses.After a careful logical analysis of the case,we can see that enterprises and certified public accountants need to coordinate and cooperate in the implementation,preparation and follow-up stages of audit procedures.The internalization and externalization of risk consciousness is helpful to ensure the authenticity and completeness of audit conclusion,and the good professional quality is also an indispensable ability of CPA.The suggestions put forward in this paper have a good reference function for our country's accounting firms and certified public accountants,and it also has a promotion and in-depth role for the future development of China's risk-oriented auditing.