| Audit risk and audit risk model is a key issue in audit theory and practice,audit risk model developed with the audit stage and finally to the modern risk-oriented audit model.The auditor tries to achieve the audit objective with efficiency,paying attention both on the material misstatement risk and detection risk when applying the modern risk-oriented audit model.The author wants to act as an auditor,and takes a state owned steel trade enterprises in Southern China as an example,to explain the application of modern risk-oriented audit.Based on the issues this paper focus,the whole thesis is divided into six parts as follow:Chapter 1:Introduction.Mainly introduces the research background,research structure and contact,innovations and deficiencies of this paper.Chapter 2:Journals reviewed.Discuss the definition of audit risk,introduces the development of audit model in three stages,and the audit risk model which comes with the different stages of audit model,then emphasis the theory of modern risk-oriented audit model.Chapter 3:The author applies the modern risk-oriented audit model through the client and engagement acceptance,to take a state-owned steel enterprise as an example,in-depth analysis how to apply this audit risk model during this stage.Chapter 4:The author continues to take the state-owned steel enterprise as an example to apply the modern risk-oriented audit model through audit planning and implementation stage.Chapter 5:The author then takes the state-owned steel enterprise as an example to apply the modern risk-oriented audit model through the audit conclusion and report stage.Chapter 6:Conclusion.In this chapter,the author makes an overall conclusion of the modern risk-oriented audit approach,and once again emphasis not only to understand the business itself,but also to assess the external risk factors of the audited company.In addition,the independence and the occupation morality is also important in modern risk-oriented audit. |
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