从审计模式的演进看风险导向审计（Looking at risk oriented audit from the evolution of audit model）.doc

从审计模式的演进看风险导向审计（Looking at risk oriented audit from the evolution of audit model） Audit process, breakthrough model, evolution process Since 1980s, the CPA breaks through the traditional audit mode in the audit process of specific projects, developed a audit risk assessment center audit mode, in order to ensure and improve the quality of audit, which is the risk oriented audit model. This article attempts from the evolvement of auditing mode, discusses the advantages and disadvantages of the traditional auditing mode and the risk oriented audit model and application of the audit environment, in order to have a more comprehensive and practical understanding of the risk oriented audit model. First, the evolution of audit model In the process of development of external audit method, with the change of the social economic environment and the understanding of the nature of CPA audit activities gradually deepened, appeared in turn in three kinds of audit mode, namely transaction oriented auditing mode, system oriented audit and risk oriented audit mode. (I) account oriented audit model; Transaction oriented auditing model is the relationship between the initial audit methods, mainly focus on fraud prevention, which is the basis of accounting related matters from the audit period of accounting vouchers, accounting vouchers, account books to trace form, accounting statements and other accounting documents, check the amount of bookkeeping, check account card, account statement and if they can check with that reflected in the financial statements is true. In this audit mode, the audit staff tend to focus on the audited accounting statements and related accounting information, audit is the main method of investigation method, through a large number of documents and turnover in the accounting system to find the problem. Although the latter is dominant in this model, judgment sampling has replaced the detailed review, but this is only a sampling technology limited, because the s