Research In Auditing Model: An Application Of Detecting-fraud Auditing Model To China

Auditing model is a system of framework that includes audit objective, audit method and audit procedure, while it must meet the need of the economic situation. With the increasing cases of management fraud and auditing failures of international accountant firms and domestic accountant firms, how to design the auditing model that can meet the domestic economic situation becomes the discussing-hot issue. The paper conducted the research how to design the auditing model though compiling a great deal of materials and data, and we expect it can promote the development of the domestic auditing theory and auditing practice.The article consists of five chapters.Chapter one introduces the background and the significance of researching the auditing model, and reviews the domestic and overseas research results.Chapter two reveals the contents and the characteristic of the system-based auditing model and the traditional risk-oriented auditing model which are extensively adopted in our country. And then it carried on the comparative analysis about the limitation of them.Chapter three mainly points out the content of the risk-based strategic-systems auditing model and the involvement process of it. And it analyzes the applicability of the model to our country, at last draws a conclusion that our domestic situation can't meet criterion of the risk-based strategic-systems auditing model.Chapter four reviews the involvement process of the overseas Statement of Auditing Standards about detecting fraud,and obtains the enlightenment that exterior audit objective passed through 70 years development and returns to the zero point namely " Responsibility for Fraud Detection". And then this part proposes that we should construct the auditing model based on auditing objectives, therefore design the detecting-fraud auditing model. At last this division put forward the content, objectives and procedure of the detecting-fraud auditing model.Chapter five mainly analyzes the necessity of application of the detecting-fraud...