Study Of Customs Inspection Mode Based On Modern Risk-oriented Auditing

Since the19th, along with the " Enron event " and " Yinguangxia scandal " and other domestic and international audit failure events erupt in succession, the audit risk real placed in front of many auditors, at the same time," the modern risk oriented auditing" is the most widely circulated, formally entered the stage of its history. Modern risk oriented audit is the audit risk as the starting point and runs through the whole process of audit in modern audit mode, which is a system oriented audit deepening development.Customs inspection, refers to the Customs since the release of import and export goods within3years as of the date or the bonded goods, imported goods under Customs supervision period, the inspectee’s accounting books, accounting vouchers, Customs declaration documents and other relevant materials and the relevant import and export goods for verification, supervision of the inspectee import and export activities of the authenticity and legitimacy. Customs inspection is the Customs external auditing, using the obtained evidence verifying behavior object of economic activities of the authenticity and legality, audit supervision, evaluation, with identification function. The current Customs inspection mode is mainly from the traditional risk oriented audit model, specific inspection practice still focus on compliance test and actual test.In this paper, based on the concrete practice of Customs inspection, adopts normative research and case analysis of a combination of research methods, from the analysis of modern risk oriented audit theory, on the current economic situation, Customs inspection work status, risk factors for deep analysis, exploration and research of modern risk-oriented audit in Customs inspection work in the necessity and optimize Custom inspection mode, in order to guard against smuggling activities, promote enterprise law-abiding, enhance the Customs revenue, reduce the Customs inspectors law enforcement risk, improve business management efficiency of Customs.Finally, we make a summary to the full text and carries on the forecast to the future research.