Risk-based Audit Project Risk Management Seminars,

With the increasing of accounting firms undertaking the auditing projects of enterprise groups and multinational companies, the detailed auditing method based on accounting statements can not adapt well to the requires of modern auditing. According to the concern about auditing cost and nuclear competition power of accounting firm, how to bring together risk-oriented auditing theories and practices becomes an issue increasingly concerned by domestic and foreign accounting firms.This thesis has a background about the auditing project of A hotel. This auditing project combines the theories with practices; follows the process of project risk management: risk management panning, risk identification, risk analysis and risk response; uses the methods, processes and tools of project risk management in order to demonstrating the argumentation. Risk planning phase spreads around risk management target, risk scheme, project organization designing and responsibilities division. Risk identification phase assumes brain storm and SWOT methods to analyze the auditing process of the project. Risk analysis phase closely contracts with the project, uses specialist point method to sort the identified risk by importance, ascertains risk probability and influence, and calculates the risk levels of the whole auditing project. Risk response phase designs the related auditing procedures to every risk.Through the research of the auditing project, the thesis improves the practice of risk-oriented auditing approach, put forward the integrated management idea of risk management panning, risk identification, risk analysis and risk response in auditing project. The research has the practical and instructional in my future work.