【摘 要】在審計執業風險日益擴大的趨勢下，現代風險導向審計方法被寄予化解會計師事務所和審計執業人員所面臨的錯綜復雜的審計風險的重任。國外研究和實踐己經表明現代風險導向審計的科學性與有效性，正確實施現代風險導向審計對幫助我國會計師事務所全面系統地規避審計風險具有積極的意義。由于現代風險導向審計的思路和工作方式與傳統的審計方法已有極大的區別，作為一種新的審計基本方法，它是審計技術方法在系統理論和戰略管理理論基礎上的重大創新。 本文的研究結論對于現代風險導向審計有著很好的理論借鑒和應用參考價值，并幫助會計師事務所在實踐中有效使用這種新的審計方法達到預期規避審計風險的效果。 關鍵詞：現代風險導向審計；審計風險；審計模型 Research on Modern Risk-Oriented Auditing and Application Abstract Following the trend of the broadening audit risk， the method of Modern Risk-oriented Audit has been taken to resolve the complicated audit risk for the public accounting firms and auditors. It has been proved in practice by the foreign studies that the Modern Risk-oriented Audit is efficient and scientific. Correct implementation of Modern Risk-oriented Audit will play an important role in helping public accounting firms to avoid the audit risk totally and systematically. There are many differences in the way of working between the Modern Risk-oriented Audit and the system-based audit approach. As a new audit method， it is a big creation based on system theory and strategy management theory. And now， it is the most important thing to use the new audit method and attain the expected effect in practice. This paper analyzed the risk-oriented audit， risk model and the relative conceptions. This conclusion is helpful for the valuation of brands through legal aspect. Key words: risk-oriented audit， audit risk， Audit model 目錄 一、序言 1 二、文獻綜述 1 三、風險導向審計的基本問題 2 （一）風險導向審計的概念與特點 2 （二）現代風險導向審計的優勢 4 （三）風險導向審計的風險模型 4 四、實踐中的程序和方法 5 （一）案例概況 5 （二）戰略分析 5 （三）環節分析及剩余風險決定 6 五、結論與局限性 7 （一）結論 7 （二）局限性與啟示 7 資料來源和