A Case Study On The Application Of Modern Risk-oriented Audit To Y Company By Accounting Firm A

In recent years,with the audit failure,financial fraud case,audit environment has become increasingly complex,the market caused great impact on the economy,also caused quite a stir the audit practice of our country,at the same time caused a lot of pressure to the certified public accountants.In order to improve audit quality and efficiency,the modern risk-oriented audit as a new idea of audit and audit methods are put forward,but in the actual audit process,although modern risk-oriented audit shows its superiority,but because on the one hand firm auditing procedures does not reach the designated position,on the other hand not certified public accountants audit risk consciousness,and raises some audit failure.At the same time,the modern risk-oriented audit request auditors stand at the height of strategy and system,after the understanding of business environment,analysis,identification and evaluation of material misstatement risk in financial statements,and will be based on the evaluation results,write the audit plan and take the corresponding audit risk response.Comparison system is presented in this paper reviews the relevant theories of modern risk-oriented audit,combined with the practice,in A public accounting firm audit Y enterprise actual audit cases as the research object,using the method of literature reading method,case papers,assisted by interviews and field observation method,the comprehensive analysis on the audit business process,including audit planning implementation and management environment investigation and analysis,audit risk assessment and risk response,determine the level of importance,the respect such as audit review analysis the modern risk-oriented audit in the annals of Y enterprise implementation of the audit.Study found that the risk guidance auditing is insufficient understanding of Y enterprise management environment,use inadequate analysis program,and details the test program is not rigorous,three-stage review of problems,and analyzes the causes,in view of these questions and put forward feasible Suggestions.Through the analysis of the causes of the problem,the main reasons are lack of e-commerce auditing experience,lack of practical enterprise auditing software,immature auditing technology and methods,and defects in the internal quality control system.Perfect modern risk oriented in A public accounting firm is proposed with the help of outside experts to participate in the audit work,introduce or develop the use of audit software,innovative technology and method,strict enforcement of firm internal audit quality control system,etc.This article through the study of A public accounting firm to Y enterprises using the modern risk-oriented audit case has certain representativeness,therefore,in the hope that through this article on the operation of modern risk-oriented audit problems,causes and control,this paper provide some reference for other auditors.