Research On Risk-oriented Assets Verification Audit

At present,in the state-owned enterprises and other enterprises,the assets verification audit plays an important role.However,the assets verification audit is not plain sailing,which is always filled with a variety of risks.The presence of risks affects the success of the assets verification audit.As a result,screening and preventing the risk in the assets verification audit becomes a very important question.Risk-oriented audit as the current mainstream audit model,effectively identify and respond to audit risk.The application of risk-oriented audit model to the assets verification audit will not only reduce the risk in the audit,but also accelerate the process of assets verification audit.Based on the risks existing in the current assets verification audit,this paper try to apply the risk-oriented audit to the assets verification audit and explore an application idea of risk-oriented assets verification audit.At first,this paper introduces the research background,ideas and significance,defined the concept and theory through the induction of the relevant documents.And then puts forward the application ideas of risk-oriented assets verification audit in view of the existing risks in the current assets verification audit.At last,apply the idea in the form of specific case in order to do the theory with practice.Through the research of this paper,it is shown that risk-oriented audit is an effective way to deal with the risk of assets verification audit.In addition,auditors face an increasingly complex audit environment.They should improve their professional skills,strengthen the ability to identify risk and professional judgment.The main innovation is to enrich and perfect the research on the assets verification audit.At present,there are few literatures on assets verification audit.By the application of risk-oriented audit model to the assets verification audit,it has great significance to perfect the theory of risk-oriented audit and assets verification audit,and it has great significance to guide the assets verification audit and revise the assets verification process.