Research On The Application Of Modern Risk-oriented Auditing

With the rapid development of economy,the number of financial cases at home and abroad in the rapid growth.In these economic cases which shocked the world,auditing failures often accompanied,which resulted in the decline of public trust in auditing and brought a heavy blow to the auditing industry.In this context,the author has consulted a large number of relevant research and analysis at home and abroad,and personally participated in the annual audit process of R accounting firm to FB logistics company.Comparing with my own experience and theoretical knowledge,this paper analyses and studies the practice of modern risk-oriented audit,and explores how to improve the practical application of modern risk-oriented audit.Although China has introduced the risk-oriented audit model,the practice in recent years has found that there is still a huge gap between practice and theory,and how to narrow the gap has become the focus of research in the field of audit at this stage.This paper is divided into six parts.The first part mainly elaborates the background and significance of the research on the practical application of risk-oriented audit,reviews the relevant literature at home and abroad,constructs the research framework and technology roadmap of this paper,and introduces the basic content,methods and innovation points of this paper.The second part is the basic overview of risk-oriented audit.It briefly reviews the development process of audit mode,briefly describes the theoretical basis of risk-oriented audit,namely risk management theory and risk control theory,and analyzes the risk-oriented audit mode,analyzes its connotation and characteristics,paving the way for the following.The third part mainly introduces the current situation of risk-oriented audit in R accounting firms.Taking the annual audit of FB logistics company as an example,it reviews the whole audit process and pays attention to the application process and results of risk-oriented audit.Through the analysis of the third part,the fourth part combs according to the order of audit stages,and summarizes the shortcomings and reasons of R accounting firms in the application of modern risk-oriented audit.On the basis of summarizing and combing the third and fourth parts,and combining with the literature and reality of reading,the paper puts forward suggestions and measures for improvement at each stage.In the last part,it summarizes the paper and looks forward to the future development of risk-oriented audit in the practical application level.