Research Of The High-tech Enterprises Audit Strategy Based On Risk-oriented

High-tech enterprises enjoy the generous state subsidies,tax incentives and local support.It's an important propellant in the development of national economy.As the national support of high-tech enterprises in recent years,the number of new and high technology enterprise is increasing,the scale is growing,as a result of the special audit problems are also increasing.Therefore,when we doing a special audit on high-tech enterprise,how to develop the audit strategies to increase audit quality and auditing efficiency is critical.This article uses the literature method,inductive deductive method and entropy weight method,case study method.According to the literature research on high-tech enterprises.This article bases on the theory of risk-oriented audit,high-tech enterprises audit,audit strategy,audit risk.With X accounting firm audit of HG company as an example,researching on high-tech enterprises audit strategies.According to the situation of HG company to formulate audit strategy;using the entropy weight method to assessment the HG company's material misstatement risks;according to the result of risk assessment,we can identify the key audit object,implement the corresponding audit strategies.Through the study we found that,audit strategy of HG company is targeted;quantitative risk assessment result is accurate and objective;for HG company's research and development expenses and high-tech products revenue,we implement the test program can improve the efficiency of the audit against risks.