风险导向审计在企业财务报表审计中的策略研究——以H公司为例

Research on the strategy of risk-oriented audit in the audit of financial statements of enterprises—Taking H Company as an example

审计工作对企业稳定发展起着重要作用,如何对企业进行有效的审计控制和防范风险是审计工作的关键内容。作为一种以风险为导向的审计方法,将其应用于企业财务报表审计是企业审计创新的重要体现,有助于推动审计工作完整、全面地开展,提升企业财务报表审计的成效。为深入探究风险导向审计在企业财务报表审计中的价值、途径,文章结合H公司的实际状况,从风险导向审计环境构建、审计智慧化发展、审计风控方案制定三个层面剖析实施策略,并在此基础上对具体的实施成效进行梳理汇总,以为相关企业提供参考与借鉴。

Audit work plays an important role in the stable development of enterprises,and effective audit control and risk prevention are the key contents of audit work.As a risk oriented audit method,applying it to the audit of enterprise financial statements is an important manifestation of enterprise audit innovation,which helps to promote the completeness and comprehensiveness of audit work and improve the effectiveness of enterprise financial statement audit.In order to deeply explore the value and approach of risk oriented auditing in enterprise financial statement auditing,combined with the actual situation of H Company,this paper analyzes the implementation strategies from three levels:risk oriented auditing environment construction,intelligent development of auditing,and formulation of auditing risk control plans.Based on this,the specific implementation effects are summarized and summarized to provide reference and reference for relevant enterprises.