Amalgamation Development of the Risk-oriented Audit and the Risk Management Audit

Individualizing audit program,selecting dynamic means of audit,and obtaining systemically the evidence of audit are main technical trait of audit. There is both contact link and difference between the risk-oriented audit and the risk management audit. The risk-oriented audit and the risk management audit cannot be separated completely. Through establishing the database of risk information,planning the job of audit based risk ingredient,selecting the likely strategy of audit,and giving our attention to the inner environment of enterprise etc,we can achieve their amalgamation development and improve the efficiency and effect of audit.