Modern Risk - Oriented Auditing And Empirical Study

In the global economy, the information technology background, the face of increasingfinancial fraud and audit failures, especially in a growing number of listed companies inorder to fully ensure the competitiveness of their markets, and is responsible to shareholdersor for for some personal benefit considerations, their involvement in the actual external auditprocess, using some means of financial fraud or fraud section, in order to effectivelycircumvent the CPA audit into the business after the financial situation is not found the actualflaws or deficiencies, thus ensuring the safety of every enterprise ’s annual financialstatements. However, we should be fully aware that false financial audits for the futuredevelopment of the enterprise is not just caused a huge risk, but also cause losses toinvestors, resulting in severe market volatility, the overall market impact immeasurable.From the case in recent years, we can clearly see that both the Enron, WorldCom and otherglobal trusts or Lam shares, Kelon and other listed company’s financial fraud, they gave themarket caused a severe vibration, eventually causing investors a huge loss, but also allowpeople to audit the role of modern CPA and its own ethics and moral qualities have beenquestioned.This thesis for personal understanding and analysis of our risk-oriented audit issue wasfirst developed by combining home and abroad with auditing, risk management theory.Secondly, through the understanding of risk management theory, strategic managementtheory and systems theory to further discuss the meaning of audit risk model and itscharacteristics. In this paper, again by means of the risk of discrimination more mainstreamway, AHP, Delphi method and fuzzy comprehensive evaluation method, etc., to providegood research tools and technical support for the following studies. Finally, the problemsfound today on the future development and direction.