Modern Risk-based Audit The Existing Problems And Countermeasures, In Our Implementation

The new economic environment leads to the complexity of organization frame or management model of operation. The embezzlement incentive of manager level is still in existence, kinds of factors for internationalization, the domestic social demand and so on compel the CPA office to consider searching a new auditing method to strengthen the advantage of competition.Since the Internal certificated Accountant Auditing Standard becoming effective. Our nation enters into Risk-based Strategic-system Audit Approach in auditing domain. This thesis mainly analyses and sums up the results studied by predecessor, along the clues of theory to practice from begin to end, analyzing, discovering and solving the question for the practice. It explained from the environment and offered the advances form micro and macro angle. Basing on the CPA, the thesis mainly put forward obstacles come across during the implement of Risk-based Strategic-system Audit Approach and give the Countermeasures. There are mainly five segments in this thesis. The first part mainly instructs the basic theory of Risk-based Strategic-system Audit Approach; he second part mainly analyses the questions existed from environment. The third part solves the questions from audit environment. The forth part offers the complementarities for solving the questions analyzed in the fore part.I think that our country takes the Risk-based Strategic-system Audit Approach first, and complete the condition for implementing the techniques. Many difficulties will be come across in the process of auditing. We must implement Risk-based Strategic-system Audit Approach step by step.