Challengesandcountermeasurestoimplementmodernrisk-orientedauditAbstract:Withtherapidsocio-economicdevelopmentandbusinessbecomesmorecomplicated,thetraditionalauditapproachhasbeendifficulttoadapttotheneedsofsocialandeconomicdevelopmentofmodernrisk-orientedauditasanewauditconceptsandmethods,canradicallyimproveauditstaffassessmentofriskandtheabilitytodetectfraudbythegeneralconcernoftheauditingprofession.articlechooseourcountryatthisstageonhowtoimplementmodernrisk-orientedauditstudy,pointedoutthatatthisstageoftheimplementationofmodernrisk-orientedauditfacingmajorchallenges,andtheimplementationofmodernrisk-orientedauditshouldtakecorrespondingcountermeasures,areferencetoimprovethequalityofourauditpracticeandpromotethehealthydevelopmentofChina’saudit.Keywords:modernrisk-orientedaudit,audit,risk,challengeandcountermeasures.1Atpresent,ouraccountingfirmsgenerallyusethesystem-orientedauditorauditofaccountsorientedmode,butthefaceofthesocialenvironmentfilledwithahighdegreeofrisk,bothauditmodehasbeenunabletomeettheneedsofChina’ssocialandeconomicdevelopment.Therefore,anewauditmode---modernrisk-orientedaudit,theoristsandpractitionersinspectiongraduallydeveloped.Modernrisk-orientedauditrepresentsthelatestdevelopmentdirectionofmodernauditingmethods,hascausedwidespreadconcerninthefieldofinternationalaudit,istheinevitabletrendofsocialdevelopment.,Makingtheimplementationofmodernrisk-orientedauditwiththenecessityandpossibilityoftherapiddevelopmentofChina’seconomy.astheauditindustryandauditstaffworkhardtomasterthemodernrisk-orientedauditingtechniquesandskilledapplicationserviceurgentneedforeconomicdevelopment,hasbecomeamust.Risk-orientedauditalsoknownasrisk-basedauditreferstotheriskassessmentoftheauditunitsbasedoncomprehensiveanalysisoftheassessmentofimpactsauditunitofeconomicactivity,andimplemented2accordingtoquantifythelevelofrisktodeterminethescopeandfocusoftheaudit,therebysubstantivereviewofanaudit.risk-orientedaudithasgreaterflexibilitythanthetraditionalsystem-basedaudit,stretch,accordingtothespecificsituationofenterprises,theimplementationofamoreflexibleprogram,aresultoftheauditstaffofprofessionalquality,professionaljudgment,putahigherdemand.One,thechallengesfacingtheimplementationofmodernrisk-orientedaudit.Risk-orientedauditadjustmentinChinatopromotetheapplicationismadeinordertomeettheneedsofthecurrentauditenvironmentmanychangesandtherapiddevelopmentoftheauditprofession,risk-orientedauditinpracticalapplications,butfacesmanychallenges.(Achallengeofauditpractitionersprofessionalqualityandprofessionaljudgmentability.1.Challengesofprofessionalqualityauditpractitioners.Traditionalauditapproachisstandardizedaudit3programusingthesameauditprocedures,eveniftheauditorsdonotknowmanagementknowledge,industryknowledgeauditoftheauditedentity.Theimplementationofmodernrisk-orientedaudit,theauditmustfirstperformariskassessmentprogramputforwardhigherrequirementsontheriskofdifferentcustomersanddifferentfromthesamecustomerriskareasofdesignpersonalizedauditprocedures,whichtheprofessionalqualityoftheauditstaff,askingthemnotonlytomasterawiderangeofexpertiseinmanagement,finance,marketingandaccounting,butalsohigherriskanalysis,professionaljudgmentandawealthofexperienceinthepractice.althoughChinacontinuestodevelopauditpersonnel,strengtheningofauditstaffcontinuingeducation,butthelevelofprofessionalismofouraudit...