The Application Of Modern Risk - Oriented Audit Theory And Its Practice

The current advocacy of risk oriented audit, referred to in the academic circles of modern risk oriented audit is for serious fraud cases in the increasingly complex business and in recent years, the frequent occurrence of a series of very powerful development. In February 15, 2006, 48 Chinese certified public accountants practice guidelines issued for the first time the concept and model of modern risk oriented audit to the Chinese CPA practice guidelines. Modern risk oriented auditing, which should be widely concerned in the field of auditing theory and practice, has become the focus of the industry. From the CICPA Secretary General Chen Yugui,, to Lixin Vice Chairman Hu Dr, many stand in the forefront of China’s audit field experts and scholars are methods of the modern risk oriented audit do a large number of relevant theoretical research. It can be said that the modern risk oriented audit in the theoretical aspects of the discussion has been quite mature, but there are few practical operational aspects of the study. This article is from this starting point, standing on the basis of theoretical research, focusing on practical application of the study, and combined with the case for in-depth study.This paper is divided into six chapters to discuss, to take a theoretical review and practical application of the writing ideas. First an overview of the background and significance of the thesis; secondly, review of the history of modern risk oriented audit process, and expounds the modern risk oriented audit content and audit process, to lay the foundation for the following case application of modern risk oriented audit; again in front of the support theory began on the actual case, from the background of the case to risk identification, assessment and response were discussed in detail, then the case to carry on the analysis; finally is the conclusion and the insufficiency.