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Modern risk-oriented audit as a new audit method as a new audit idea, has become the focus of the audit occupation. It represents the modern audit method the newest trend of development, is the inevitable requirement of the development of social economy, in our country the implementation of audit history is undoubtedly a major reform. This paper analyzes the modern risk-oriented audit of the basic concepts and process characteristics, limitations and problems in the course of applying, and put forward our country to risk-oriented audit methods should be adopted strategy.
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Modern risk-oriented audit as a new methods of audit even as a new idea of audit, has become the focus of audit work world. It represents the modern methods of audit development of the latest trend, it is the inevitable requirement of the development of social economy, its practice in our country is undoubtedly regarded as a major reformin the history of audit . This paper analyzes the basic concepts and features, limitations and the use of program of the existence of the problem of modern risk-oriented audit, and puts forward the strategy of the risk-oriented audit methods shall take .
Modern risk-oriented audit as a new methods of audit more as a new idea of audit, has become the focus of audit work world. It represents the modern methods of audit development of the latest trend, it is the inevitable requirement of the development of social economy, its in our country into practice is undoubtedly audit in the history of a major reform. This paper analyzes modern risk-oriented audit of the basic concepts and features, limitations and the use of program of the existence of the problem, and puts forward the risk-oriented audit methods for shall take strategy.
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