Research On The Application Of Risk-oriented Audit In Customs Processing Trade Inspection

In the 90s of last century,in order to enhance customs clearance speed and learn from foreign advanced inspection system,combined with our audit experience,a customs inspection system with Chinese characteristics came into being.Nearly thirty years of development,the customs inspection has become one of the important link of the customs supervision system,shouldering the important mission to expand the supervision in time and space,to pull the supervision forward and push afterward.It is an important means to supervise enterprise import and export behavior,investigate the illegal behavior of enterprises,and standardize business development.However,with the gradual deepening of China’s reform,the continuous growth of economy and the popularization of information technology,the management methods of processing trade enterprises are more diverse,complex and concealed,which brings new severe challenges to China’s customs processing trade inspection.Customs inspection is also known as "Customs external audit",which is based on financial accounting and has similarities with external auditing in terms of nature,process and mode.Risk-oriented audit,which is widely used in the audit field,is a means of enterprise management risk and account review,has common information points and common analytical techniques with customs inspection,so applying the risk-oriented audit model to customs inspection,especially for the processing trade inspection is feasible.This paper is based on the research of the risk-oriented audit theory,analysis of the present situation of Chinese customs processing trade inspection.Though now the concept of risk management has been introduced in China’s customs processing trade inspection,and the risk oriented auditing model has been tried,to a certain extent it can objectively and comprehensively evaluate the risk of the enterprise,optimize the process of resource and inspection,and integrate the information technology with the inspection operation.However,the quality of personnel,management mechanism and customs Information level are still limiting the application of risk-oriented audit model.On the basis of the above analysis advantages and the existing problems,the author give suggestions and countermeasures to perfect the audit practice,and give an example to prove how to combine the risk-oriented audit and the work of customs processing trade inspection,so as to improve the audit efficiency,reduce the audit risk.