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根据中国注册会计师执业准则,财务部颁布新的审计准则,规定从2007年1月1日起,现代风险导向审计技术应在所有企业财务报表审计中实施。由此现代风险导向审计的技术如何在审计过程中的应用得到社会以及审计行业的关注。以战略观、系统观思想为指导的现代风险导向审计模式是一种以重大错报风险的评估为导向,以风险的发现和应对为主线,并最终将审计风险控制在可接受范围为目标的一种全新的审计模式。在这种环境中,文章进行了研究,对国内外最新研究成果进行了借鉴,以期找到合理的策略,以提高现代风险导向审计在会计事务所的应用。
According to the CPA Practicing Standards of China, the Ministry of Finance promulgates new auditing standards and stipulates that from January 1, 2007 onwards, modern risk-based auditing techniques should be implemented in the audits of all the enterprises’ financial statements. Therefore, how to apply the technology of modern risk-oriented auditing in the audit process has attracted the attention of the society and the auditing profession. The modern risk-based audit model guided by the strategic concept and the systematic concept is a kind of assessment based on the risk of material misstatement, taking the risk discovery and response as the main line, and finally the audit risk is controlled within the acceptable range A new audit model. In this environment, the article has carried on the research, has carried on the reference to the domestic and foreign newest research achievements, hopes to find the reasonable strategy, enhances the modern risk-oriented audit in the accounting firm’s application.