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Research on the Theoretical System and Application of Modern Risk-oriented Audit Approach

Author: HuHui
Tutor: WuZuo
School: Sichuan University
Course: Accounting
Keywords: Modern risk -oriented audit Audit risk Audit risk model
CLC: F239.4
Type: Master's thesis
Year: 2006
Downloads: 1251
Quote: 3
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Abstract


Today's social and economic changes surging impulses and external corporate earnings expectations rising enterprise, corporate financial fraud motivation and pressure increasing, resulting in cases of audit failures at home and abroad intensified, certified public accountants audit risk along with growing, modern risk-oriented audits become much people outside the industry focus of attention. Under the International Federation of Accountants (IFAC) International Auditing and Assurance Standards Board (IAASB) released in October 2003, three to the establishment of a modern risk-oriented audit new international audit risk standards and requirements from the December 15, 2004 the audit of the financial statements for the period beginning on or after, the implementation of the new risk criteria and consequential amendments to the release of the other criteria. The latest developments of China's Ministry of Finance, according to the International Standards on Auditing officially released in February 2006, four audit risk criteria and requirements from January 2007 in the domestic accounting firms. Visible, modern risk-oriented audit the implementation of the worldwide trend is irreversible. Therefore, a system study of the theoretical and practical aspects of modern risk-oriented audit is particularly important. As a result, the author of the modern risk-oriented audit generation, theoretical framework and its application of the system, in-depth analysis, and the use of modern risk-oriented audit countermeasures against the status quo of China's application, and hope to be able to take this exploration a suitable for China's national conditions of modern risk-based audit path of development, in order to contribute to the theoretical research and practical application of our audit, to help raise the level of our audit technology to contribute to the international competitiveness of our CPA. This paper is divided into three parts: the first part of the analysis of the historical development of modern risk-oriented audit process and background. First, a brief audit mode goes through three stages accounts oriented audit, system-oriented auditing and risk-oriented audit. Then, from the audit environment and changes in demand, the two aspects of internal technology development requirements analysis of the background of modern risk-oriented audit. The second part of trying to build a theoretical framework for modern risk-oriented audit. First, it is pointed out that the generation of the modern risk-oriented audit has some theoretical basis, including risk management theory, strategic management theory and systems theory. Secondly, the two most important basic concepts of modern risk-oriented audit, that audit risk, audit importance, and on this basis to give a modern risk-oriented audit a comprehensive concept.

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CLC: > Economic > Economic planning and management > Audit > Various types of audit
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