Implementation Framework And Effect Analysis Of Modern Risk-oriented Audit Model

Modern risk-oriented audit as a modern means of auditing practice has been widely used indeveloped countries, its implementation is an irreversible trend in the world, but also provides agood experience and reference on our audit model. As China’s economic development andimprovement of the legal system, economic responsibility audit is increasingly becoming the focusof scholars and research main content. Economic responsibility audit as an economy monitoringsystem with Chinese characteristics is the kind of innovation of modern auditing. As our country’seconomic responsibility audit laws and regulations are still being improved, domestic enterpriseseconomic responsibility audit system and in-depth research is not enough, it is difficult andineffective guidance for corporate economic responsibility audit work and audit risk aversion,therefore, corporate economic responsibility audit has to for further improve and innovate.This article propose modern risk-oriented audit model in the enterprise in the use of economicresponsibility audit, by combining modern risk-oriented audit and corporate economicresponsibility audit. This paper is divided into six parts, structure and main contents are: analysisof the first two chapters are the main research background and significance, the modernrisk-oriented audit and corporate economic responsibility audit research status; third chapter buildsa modern risk-oriented audit mode in the corporate economic responsibility audit of theimplementation of the framework, which is the innovation and the main content of this paper,through the introduction of modern risk-oriented audit model, the corporate economicresponsibility audit risk identification and assessment, risk response, audit reports carried out theaudit process systematically discussed; fourth chapter presents he application of modernrisk-oriented audit model of the whole process by analyzing the specific case, then draws out thecorresponding effect resulting analysis; fifth chapter by examining the status and issues raised incorporate economic responsibility auditing practice in the implementation of modern risk-orientedaudit Optimization Strategies and recommendations for modern risk-oriented audit using incorporate economic responsibility audit. Chapter VI made a conclusion on the entire article andthe subsequent need to work.