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Analyze the Application of Risk-oriented Audit Approach at the Audit Firms in Qingdao

Author: FanLiLi
Tutor: LiXue
School: Ocean University of China
Course: Accounting
Keywords: Risk-oriented audit approach Risk assessment Materialmisstatement Substantive tests Internal controls Audit failure
CLC: F239.4
Type: Master's thesis
Year: 2011
Downloads: 285
Quote: 0
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Abstract


According to practice, the more developed economies, the more important audit is,the good audit service is helpful to development of economies. Back to these yearsfrom the audit was developed; the auditing profession has seen the audit approachevolved from accounting number-based approach to system-based approach andultimately risk-oriented audit approach. Every step was a progress of the audit history.The presence of system-based approach changes the situation, in which auditors haveto check all accounting books, and improves the efficiency, and meets higher demandsfor real accounting report. However, the absence of internal controls andembezzlement fraud make the system-based approach outdated, and make adisclosure of the system-based approach’s fatal flaws, and cause a lot of audit failures,which not only cost public accounting firms dearly, but also damage the auditingprofession reputation. How to change the situation, how to meet the demand for auditexpectation of the public, In this situation, risk-oriented audit approach born.As Risk-oriented audit approach developing abroad, China issued new auditingstandards on Feb.15.2006, which was performed from January1.2007. It’s beenfour years since that, but how is it going? Are there any problems during this process?Is it suited to conditions in China? Is it worth to popularize Risk-oriented auditapproach?So it is important to resolve these problems for the development of audit. For thispurpose, the article will have a “Analyze the application of Risk-oriented auditapproach” theme.All theories originate from practice. Certified Public Accountant is the front lineworkers of audit work, who know that too well. On the other hand, Shandong is oneof the largest economic powerful provinces, where the audit develops fast, andQingdao is one of best cities. It is typical to take Qingdao for example. The articledraws a conclusion with the questionnaire and interview from the application ofrisk-oriented audit approach in Qingdao, clarifying the standing problems, analyzingthe reasons. It endeavors to pay its due contribution for the quick development ofauditing.The paper begins with the introduction of risk-oriented audit approach’s background, and then introduces some basic concepts and theories in risk-oriented audit approachto help understand the following; and then, the article interprets all the aspects of thequestionnaire, including overall assumption, scientific and feasibility analysis, thequestion of questionnaire analysis, statistics on data and so on. And then, this thesissummarizes the situation of the application of risk-oriented audit approach at the auditfirms in Qingdao, analyzes the reasons, and clarifies the standing problems and theprogress. At last, it provides some measures against the problems. The article ends.

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