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发布网友 发布时间：2022-04-19 19:45

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热心网友 时间：2023-06-22 01:54

Abstract: Risk-oriented Audit is presently an advanced approach for internal audit in western countries, and represents the direction for China’s development of internal audit. With increasing integration of China into the economic globalization, it is necessary for China’s internal audit to draw on the advanced theories, methods and techniques of risk-oriented audit.
The development of social economy has made enterprises exposed to increasingly complicated operational risks. The traditional model for internal audit has proved to be unsuitable to meet the demand for current economic development. The modern internal audit model based on risks has become the inevitable trend for the transformation of internal audit.
The key of risk-oriented audit approach lies in the identification and control of risks. Because audit risks are affected by enterprise’s inherent risks, risk control and detection, the risk-oriented audit theory is centered on the analysis of audit risks for the establishment of a scientific audit risk analysis model. Qualitative and quantitative analysis is used to quantify, determine and control the inherent coefficient of levels of assurance and determine the acceptable level of risk detection, with an aim to ensure the quality of audit.

热心网友 时间：2023-06-22 01:54

Summary:

Risk Based Auditing is an advanced audit approach in the western countries at the present. It also provides the development direction for the internal auditing instry in our country. Alone with the tendency of our economic globalization, we should also adopt the advanced theories, tools, and techniques of Risk Based Auditing in our internal auditing.

As the continuous development of the social economy, the risk of business operations become more and more complex. The traditional internal auditing model can not meet the needs of current financial development, thus, the modern internal auditing model Risk Based Auditing will be the definite choice of transformation.

The purpose of Risk Based Auditing is to identify and control the risks. The audit risk will be affected by the organization's inherent risk, control risk and test risk. Therefore, the core of Risk Based Auditing is to analysing the audit risk, establishing a scientific audit risk analysing model, quantity and quality analysing, quantify the measurement factors, to make sure the risks are within the risk acceptable level to ensure a quality audit work.

热心网友 时间：2023-06-22 01:55

Risk-based audit of the West is currently more advanced method of internal audit, but also the development direction of China's internal audit. As China's economy is increasingly integrated into the globalization trend for China's internal audit should also draw on the full risk-based audit of advanced theories, methods and techniques.

As the economy continues to develop, the growing complexity of business risks, the traditional internal audit model has not meet the current needs of economic development in order to risk-based model of a modern internal audit has become an inevitable choice for the transformation of internal audit.

Risk-based audit approach focused on identification and control risk. As the audit risk by enterprise inherent risk, control risk and to examine the impact of risk, therefore, risk-based auditing theory is the core starting from the analysis of audit risk, establish a scientific audit risk analysis model, through qualitative and quantitative analysis, quantitative determination of the inherent level of assurance factor and control the level of assurance factor, determine the acceptable level of risk checks to ensure audit quality.

热心网友 时间：2023-06-22 01:55

Risk-oriented audit is western advanced internal audit methods, China is the development direction of the internal audit. Along with our country economy growing trend, our country to incorporate the internal audit also should make reference to the advanced risk-oriented audit theory, methods and techniques.

With the economic and social development, and the operating risk of an enterprise is complicated, the traditional internal audit pattern has not adapt to the needs of economic development, with the modern risk-oriented audit mode, become internal transformation of internal audit.

Risk-oriented audit methods is the focus of the identification and risk control. Since audit risk inherent risk by enterprises, risk control and inspection of risk, therefore, the theory of the core risk-oriented audit from analysis of auditing risk and establish a scientific audit risk analysis model, through quantitative analysis and qualitative and quantitative analysis to determine the extent coefficient, and the inherent guarantee, determine the coefficients of cracked degree of assurance control of acceptable level of risk, to ensure the inspection audit quality.