Research Of Modern Risk-oriented Audit In The Practice Of M Group

Modern risk-oriented audit mode in the application of accounting firm is a kind of brand-new practice concept,leading the future development trend of the auditing profession.Guided by the visions of enterprise strategy,ideas of modern risk-oriented audit mode is a kind of dominated by assessment of the risks of material misstatement,finding and dealing with risk as the main line,and finally to control the audit risk acceptable target within the scope of a new audit method.Risk-oriented audit is the core idea of audit risk,it mainly derives from the management risk of the auditees,through understanding and analysing the auditees and environment,the auditees corresponding to internal control design,operation,after comprehensive evaluation,formulating measures,to determine further audit procedures.Modern risk-oriented audit mode is a revolutionary concept based on traditional accounting audit mode and system-based audit.The research achievements of modern risk-oriented audit mode of scholars at home and abroad is mainly in the field of theoretical research,research in the field of application can draw lessons from the experience of it,especially in the application research of modern risk-oriented audit in enterprise is relatively small.Modern risk-oriented audit mode show unprecedented advantage towards limited audit resource allocation and the response to the significant audit risk.Our country accounting firm can use the concept of modern risk-oriented audit,allocating of limited audit resources reasonably,from the risk,to taking measures to deal with the targeted combining with traditional audit method,the program will reduce audit risk to an acceptable within the scope of the whole train of thought.To improve the efficiency and effectiveness of modern risk-oriented audit mode applied in practice.This article obtains from existing theory of discussing the overview of modern risk-oriented auditing,the connotation of the modern risk-oriented audit and audit risk.Through researching of the basic audit process,theory of auditing basis and application of countermeasure,on combining with actual cases,study the modern risk-oriented audit mode in real estate development enterprises,focusing on description of N in the actual case of application of auditing procedures and specific process of risk assessment and risk response strategy,finding whether audit procedures is appropriate or full.Finally,put forward improvement measures of the problems existing in the practical work,the main focus are on the real estate enterprise risk assessment and risk response of special consideration.Hoping my questions and suggestions can offer reference for readers.