Research On The Application Of Risk-oriented Audit In Customs External Auditing

Under the trend of economic globalization and regional economic integration,the scale of import and export trade is changing.The scale of China's international trade is increasing and new trade formats are emerging.In the process of achieving the upgraded version of foreign trade,the party and the state have higher expectations and requirements for Customs,while Customs traditional regulatory systems,ways and means have lagged behind.Customs inspection overall responsibility for follow-up supervision duties,Customs supervision through the expansion of space and space for time,realize the Customs supervision before pushing back,to pass quickly,is a direct reflection of economic development of the country,can effectively meet the needs of the development of the national economy.Nowadays,in the environment of Customs facing the system reform,enterprise inspection as a follow-up Department of Customs has repositioned its responsibilities and expanded the scope of supervision,especially in the construction of Customs system,which can highlight the main role of enterprise inspection.Over the years,the Customs inspection departments from the release of the goods after verification of duties and responsibilities of the authenticity and legality of the import and export activities of enterprises,and proceed to explore from the Smuggling Investigation,tax guarantee and standardized management and other aspects,and achieved certain results,but from an objective point of view,facing with the rapid development of the real environment.Analysis of current situation of audit from the internal and external situation,obviously we can see that there are still many problems.Based on the current situation of Customs inspection and the deepening requirements of Customs reform,this paper focuses on the introductions of risk-oriented auditing concepts and methods in Customs inspection,and confirms the necessity of existence.At the same time,this paper adopts the methods of case analysis and normative research.Based on the introduction of risk-oriented theory,this paper explores how to integrate risk-oriented auditing ideas and methods into the practice of Customs inspection.Based on the method and process of risk-oriented auditing,the existing Customs inspection procedure is reformed.And combined with specific cases,the operation of modified Customs inspection procedure of enterprises is carried out.Practice has proved that the introduction of risk-oriented auditing plays an important role in Customs inspection,which not only riches means of inspection but also improves the efficiency and quality of inspection.The most importantly,it can solve the contradictions between the lack of manpower and the increase needs of the scale of human in traditional Customs inspection procedures which especially exist in the inspection of large and medium-sized enterprises.It can also further improve Customs supervision efficiency,fulfill their supervisory duties,complete the task of supervision,and ultimately achieve strict supervision and efficient operation.