Research On Customs Inspection Based On Risk Oriented

In twenty-first Century,the trend of economic globalization,digital information technology and the rapid development of the Internet economy,have a great impact on the management of enterprise,organization form and business model of enterprise innovation,more and more involved in the accounting standards or judgment and value estimation issues,internal and external pressure may lead to financial reporting fraud is greatly increased,leading to audit the environment has undergone great changes.The modern risk oriented audit in the industry and academia gradually recognized and advocated,in order to consider the audited entity operating environment for the pilot,the business risk audit unit based assessment,identification,evaluation and control of the risk of material misstatement,the use of strategic analysis tools,to clarify the logical relationship between the financial statements of misstatement risk and strategic management risk identification,risk of material misstatement level decides substantive audit procedures,time range and control procedures,check the risk to control the overall audit risk.World Customs is undergoing profound transformation.The definition of inspection by the world customs organization is:"inspection is a structural examination of business related business system,purchase and sale contract,financial and non-financial records,actual inventory and other assets,so as to measure and improve the level of enterprise law-abiding".Member States,especially the majority of EU countries,have gradually established a risk based approach to implement enterprise classification,risk analysis as a guide and risk management throughout the inspection process and even the whole customs business process.In this paper,the customs inspection practice as the starting point,research methods of normative research,comparative analysis and case analysis combined,starting from the general theory of modern risk oriented audit,through the analysis of the customs inspection risk,the comparison of the relative maturity of the inspection system abroad,application of risk oriented audit idea in the customs inspection of the exploration on the basis of classification of enterprises,risk analysis as the core of differentiated audit management mode,in order to improve the efficiency of supervision,customs inspection,customs protection against smuggling tariff collection and promote enterprise law-abiding and self-discipline.