Researched On The Improvement Of Annual Report Auditing Business GM Certified Public Accountants Based On Modern Risk-Oriented

With the rapid development of global economy,the internal and external environment of enterprises changes rapidly,and the risk of internal and external environment of enterprises increases,which will lead to the risk of misstatement of financial statements of enterprises.Registered accountants to the increasingly fierce competition in the global environment to the enterprise of the audit process and model generated from the process guidance to the new thoughts of strategic guidance,auditors need to understand the internal and external environment of the auditees.Analysis of the inherent risk of the enterprise from a strategic perspective,this new auditing mode not only guide the analysis of the auditees inherent risk,and also reduces the audit risk of certified public accountants,and assessed the risk of material misstatement of the audit,the risk assessment process through the entire audit procedures,the combined audit program and audit risk audit mode to improve the certified public accountants audit efficiency,and can effectively detect the fraud and misstatement of financial statements.But the new audit and audit procedures for accounting firms and certified public accountants has brought great challenges and difficulties,the hardware condition of the accounting firm also need to update and supplement,this requires not only technical support,more needs strong financial support.However,it is very reasonable and practical to implement the modern risk-oriented auditing model for the growing and expanding GM accounting firms.Modern risk-oriented audit can more reasonably allocate the limited resources of audit project team,expose fraud and misreport,and control the audit risk of CPA.Based on AGT annual audit project according to GM the existing situation of the public accounting firm,with GM AGT accounting firm to undertake annual audit project,detailed description of the main status of GM certified public accountants to carry out the annual audit business,and analyzes the GM in the process of the firm's annual report audit business problems and the reasons for the problems.In this paper,based on the theory of modern risk-oriented audit of the annals of the GM certified public accountants audit services of the audit process and the method was improved,and for GM office to implement the modern risk-oriented audit mode guarantee measures are put forward.Not only has the theory of modern risk-oriented auditing been applied to GM accounting firms,but also provides guidance for domestic accounting firms to improve the modern risk-oriented auditing model.