Research On The Theoretical System And Application Of Risk-Oriented Auditing

Since the 1960s, the auditing techniques and methods have made considerable improvements, and Auditing Group also issued and emended a series of rules. The quality of Auditing made great progress. On the other hand, the lawsuits accusing auditors all over the world increase rapidly. The auditors have faced "lawsuit explosion" period, and many serious auditing events have happened in our country.To adapt such a complexion, a new multidimensional auditing mode should be developed. That is Risk-Oriented Auditing, the aim of which is relaxing the risk that auditors faced. It is the development of System-Oriented Auditing and it represents the new tendency of modern auditing methods, so we can consider that it is the inevitable demand of social economic development.The most notable character of Risk-Oriented Auditing is that it puts the customer in a big economic background and judges the factors that influence persevering operating of the company by stereoscopic observe. It starts from risk assess and comprehensively analyzes all kinds of the factors that influence the enterprise by putting risk consciousness in the whole procedure of auditing.The text uses a great deal of materials and data on Risk-Oriented Auditing for reference based on the fact of our country, and it systematically and deeply analyzes the theory system and appliance procedure. It also gives some research on the necessity and possibility of the development in our country through the analysis of the advantage and disadvantage of Risk-Oriented Auditing, so it has practical meaning to a certain.The thesis can be divided into five parts:Part one: The appearance and meaning of Risk-Oriented AuditingThis part makes some explains to the appearance backgrounds and characters of Risk-Oriented Auditing. It first introduces some representative types of concepts of auditing, then makes some detailed analysis to the causes of Risk-Oriented Auditing, and then explains the characters and meaning of it to us. This part is the conceptual preparation for the study.Part two: The basic procedure and methods of Risk-Oriented AuditingThis part is the foundational part in the thesis. It generalizes the basic procedure and method of Risk-Oriented Auditing in order to give readers the sensible recognition. It also makes theoretical bases for the deeper study in the following parts.Part three: The auditing risk-analysis of Risk-Oriented AuditingThis part is the hard core of the thesis. Since the analysis of auditing risk is the most important part of Risk-Oriented Auditing, the writer makes deep and particular discusses to the analysis of risk not spare the pen and ink. So it can be considered as the soul of the thesis.Part four: The auditing risk-management of Risk-Oriented AuditingThis part is also an important part. In this part, the writer systematically and profoundly analyzes the mode of risk-management. It is the necessary part of the thesis because of its practical value.Part five: The development foreground of Risk-Oriented Auditing in our country.This part is the sublimation of the thesis. It analyzes and discusses the advantage and disadvantage of Risk-Oriented auditing and then gives research on the possibility and necessity of developing in our country.