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RESEARCH INTO APPLICATION OF RISK-BASED AUDITING

AN Guan-sh

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Abstract

Risk-based auditing is the latest form of the development of auditing model.Its application in auditing practice makes it possible to efficiently avoid auditing risk and enhance the efficiency and quality of auditing.This paper conducts research into the characteristics,and significance of risk-based auditing as well as the basic procedures of applying risk-based auditing in the context of China on the basis of experience of its application abroad,which is relatively more mature.

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What this paper is about

Risk-based auditing is the latest form of the development of auditing model.Its application in auditing practice makes it possible to efficiently avoid auditing risk and enhance the efficiency and quality of auditing.This paper conducts research into the characteristics,and significance of risk-based auditing as well as the basic procedures of applying risk-based auditing in the context of China on the basis of experience of its application abroad,which is relatively more mature.

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Available abstract

Risk-based auditing is the latest form of the development of auditing model.Its application in auditing practice makes it possible to efficiently avoid auditing risk and enhance the efficiency and quality of auditing.This paper conducts research into the characteristics,and significance of risk-based auditing as well as the basic procedures of applying risk-based auditing in the context of China on the basis of experience of its application abroad,which is relatively more mature.

Key concepts: Audit, Operational auditing, Context (archaeology), Business, Information security audit, Quality (philosophy), Risk analysis (engineering), Audit risk

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