Research On Audit Behavior Alienation From The Perspective Of Risk-oriented Audit

Nowadays,the domestic economy has entered the comprehensive transformation period,and the economic policy has been adjusted gradually.How to fight the tough battle of high-quality growth at the economic level has become the center of attention every walk of life.Audit as a "financial inspector",to play a vital role in maintaining the steadiness of socialist market economy.For the past few years,the audit failure cases of financial fraud occur frequently.The "neglect" and "connivance" of auditors to low-level financial fraud means make the behavior alienation phenomenon of auditors in the audit process attract more and more extensive attention.According to the above analysis,based on the definition of audit behavior dissimilation,this paper selects Zhongzhun Certified Public Accountants as the research object to study the external performance of audit behavior dissimilation in the case from the perspective of risk-oriented audit,as well as the inner root of their dissimilation from the perspective of middle and Zhongzhun Certified Public Accountants and auditors,in order to provide relevant suggestions for them to curb behavior dissimilation and prevent audit risks through the research.Around the theme of "Research on Audit behavior alienation from the perspective of Risk-oriented Audit",first of all,this article on the basis of the relevant research at home and abroad,introduced the notion of audit behavior and its alienation,the connotation and basic process of risk-oriented audit,and explains the interrelated tacademic direction of this thesis: Principal-agent theory,audit expectation gap theory and fraud risk factor theory;Secondly,it briefly analyzes the financial fraud in the case of Fushun Special Steel,and the dissimilation of behavior and the root motive in the auditing process of Fushun Special Steel by Zhongzhun Certified Public Accountants.Then,from the level of accounting firms and supervision,it explores the problems of auditing alienation behavior of middle and Zhongzhun Certified Public Accountants in the same audit project,such as too long tenure of auditors,neglected internal control risks,insufficient professionalism of auditors,lack of professional ethics,loopholes in quality control review,lagging supervision of external regulators and ungenerous disciplinal intensity.In the end,based on the above reasons,this essay throws out countermoves and measures to avoid alienation of audit behavior.In other words,it is proposed to formulate post rotation system in terms of audit resource allocation in the risk assessment stage,ensure the professionalism of auditors in the risk response stage,pay attention to the cultivation and investigation of auditors’ professional ethics,improve the archiving and audit management of audit working papers in the project quality review stage,strengthen the supervision of project quality review,reinforce the exterior supervision and disciplinal intensity,and come up with the supervision in advance Relevant governance proposals.The research contribution of this article is as described below: using risk-oriented audit as research lens of this paper and the event of Fushun Special Steel audited by Zhongzhun Certified Public Accountants as the case study,this paper analyzes the external manifestations and internal root causes of behavior alienation in auditing practice of Zhongzhun Certified Public Accountants,and finally analyzes the causes of behavior alienation from the level of Accounting firm and industry supervision,and proposes specific approaches and measures.The aim of this study is to provide recommendations and steps for Zhongzhun Certified Public Accountants to evade alienated behavior,and then offer reference for relevant regulatory departments to promote supervised efficiency,so as to ensure the sound progress of the audit industry and financial market.