Research On ZH Accounting Firm's Auditing Strategy Of A Company Based On Risk-oriented

Since China carries out the risk-oriented auditing and issues and implements the new auditing standards,nearly ten years have passed,domestic scholars have gained great process in the related analysis of the risk-oriented auditing.But for the small and medium accounting firms,they still face the difficulties in practice.Therefore,how to design the appropriate auditing risk assessment methods according to the economic environment,industry development and the nature of auditees,in order to reduce risk and improve auditing efficiency,is worthy of studying for the practical application of risk-oriented auditing.In recent years,ZH accounting firm is doing the annual auditing work for A company all the time,but with the scale expanding and business complication,the original auditing strategies can't adapt to current A company,and in the meantime,it doesn't meet the requirements of risk-oriented auditing.Therefore,this paper has conducted detailed research on the related content of the risk-oriented auditing strategies of A company.Firstly,the research background and the significance of this paper have been stated.The research situation of related areas home and abroad has been reviewed.The research ideas and innovation points of this paper have been put forward and the related theories of riskoriented auditing,auditing strategies and entropy weight have been introduced.Secondly,the formulating situation of auditing strategies of A company has been introduced,including the overall auditing strategies and specific auditing plan,among which the introduction of the implementation of risk assessment has been emphasized.And according to the previous annual auditing situation of A company and the auditing situation of other companies,the common problems in effecting the auditing conclusions and quality in the current auditing strategies have been summarized.Furthermore,aiming at these common problems,on the basis of risk-orientation,and combined with the requirements of auditing standards,the targeted auditing strategies are reformulated,among which the process of studying and using entropy weight method for material misstatement risk assessment of A company has been emphasized.Finally,the formulation proposals of task-oriented auditing strategies has been put forward,conclusions of this paper have been summarized,and the shortage and the prospects of the research have been put forward.Based on the risk-oriented auditing,this paper reformulates the auditing strategies of A company,among which it is more reasonable in arranging the auditing time,determining the level of importance and allocating the auditing resources.In the aspect of assessment,combined with the three aspects of the macro-economic factors,industry factors and company micro factors,three-level evaluation system has been established.The rating by the project members and using entropy weight method to calculate the material misstatement risks not only make the risk assessment results more specific and objective,but also make the auditing assistants participate in the risk assessment procedures,and lay favorable basis and provide good guidance for the auditors to conduct the following auditing procedures.