A Case Study Of Risk Oriented Audit In A Travel Agency

With the rapid development of economy,all kinds of enterprises in our country have undergone great changes in investment form,organization structure and operation mode.Also,tourism from the investment single to diversification,the organizational structure also becomes complex,There are also more and more branches,but the audit problem is increasing,while facing the complex economic problems,the traditional audit model has gradually been eliminated,the new idea of risk-oriented audit.Therefore,in the travel agency to audit,need to consider how to use the risk-oriented audit approach,provides the high quality for the information users of high efficiency low cost audit report,at the same time for a travel agency internal operating problems put forward effective Suggestions.This article uses the normative method,literature research,case analysis,the study of the travel agency industry audit related literature,based on the theory of cost-benefit,risk theory,system theory,risk management theory and the theory of fraud theory content,such as A public accounting firm in Beijing for A travel agency audit of Beijing as an example,the system shows the accounting firms how to use the risk-oriented audit method performs A travel agency audit work,and the execution of risk-oriented audit approach the problems found in the process of concrete Suggestions are given,in order to offer reference for the theory and practice.This paper is divided into five parts:the first part proposes the background,purpose and significance of the topic selection,research content and methods,literature review and road map of this paper.Including literature review summary and risk management for travel agencies at home and abroad,risk-oriented auditing and risk-oriented audit and traditional audit compare three aspects of research results,provide theoreticalsupport for the next step of research;The second part elaborates the relevant theoretical basis.The third part,analyzes the risk-oriented audit of travel agencies,including the concept,characteristics and advantages of risk-oriented audit and audit criterion of business flow diagram,the characteristics of the travel agency industry and audit risk;The fourth part,A travel agency risk-oriented audit implementation.First of all A travel agency concerned for the risk-oriented audit process design,then introduces A basic background and A travel agency in traditional audit mode of audit evaluation,compared with risk-oriented audit for behind.Then it analyzes the specific process of implementing the audit of A travel agency by the risk-oriented audit method.Finally,A travel agency risk-oriented audit and traditional audit comparative analysis and summary;The fifth part expounds the to risk-oriented audit method implementation of A travel agency audit business security measures and the basic conditions,the auditor should attach importance to and strictly enforced to audit procedures and at the same time from you to set up fair competition environment,strengthen personnel training,strengthening the check system,perfect network information system,reduce the audit cost,adapt measures to improve security audit mode,etc.