Analysis On The Application Of Risk-Based Auditing In Our Country

Audit model is the most important issue in the theory and practice of auditing. There are three kinds of models during the development of auditing, i.e. the accounting number-based auditing, the system-based auditing and the risk-based auditing. The risk-based auditing is a risk assessment model that generates in the practice of auditing, in order to adapt to modern society's high risk. The risk-based auditing is a kind of model that based on the accounting number-based auditing and the system-based auditing. As a modern auditing, the risk-based audit has the responsibility to bridge the expectation gap, to reduce occupational the risks of auditing. The risk-based auditing represents the developing trends of modern audit, the auditing has a far-reaching impact on the theory and practice of auditing. Though this is a new audit model, at present there is a serious shortage of its use. Most accounting firms remain in the traditional audit model. Some of the firms use the accounting number-based auditing, the auditor audit mainly on the specific details of the closing balances or transactions tested, they often audit based on the original document-start accounting. They start with tracking to the formation of accounting documents and books, accounting statements and other accounting documents, checking the company's relationship between the accounts, payment card and the accounts table, attempting to find problems by examining documents and the turnover of the accounting system. Other firms use the system-based auditing, the auditor focus on the internal control system to control all aspects of the review, aiming to identify the weaknesses of internal control , the root of the problem, and then to expand the scope of the inspection. Of course, there are still a few firms use the risk-based auditing, but only choose the control-risk-based auditing, a kind of model based on the system- based auditing.This article focus on China's application of the risk-based auditing in the current station, grasping the two major reasons for restricting its use: the defects of the risk-based auditing and the poor environment of its application. Guidance on the core issues in our study that how to improve the risk-based auditing and the environment to promote the application of risk-based auditing.According to analysis of the question, the logical sequence to solve the problem, Using a standardized-study approach and qualitative analysis of research. It consists of four chapters.