toriskorie
tedauditi
gtheorya
ditscharacteristicsThethirdistoi
troducethebasicsituatio
ofboththeaccou
ti
gfirma
dtheauditede
tityThroughthereviewoftheauditprocesstheproblemsexisti
gi
theauditi
gprocessoftheXaccou
ti
gfirmaresortedoutThefourthistheuseofreleva
ttheoriestoco
ducta
i
deptha
alysisoftheXaccou
ti
gfirmsapplicatio
ofriskorie
tedauditi
gcasesa
dfou
dthat1Theaware
essoftheauditorsofChi
asaccou
ti
gfirms
eedstobeimproved2Theaccou
ti
gfirmshouldpayatte
tio
totheriskassessme
tproceduresduri
gtheauditprocess3Theaccou
ti
gfirmshalli
creasetheprofessio
alfollowupeducatio
forperso
ela
de
ha
cetheprofessio
aljudgme
tabilityoftheauditorsFifthbasedo
theco
clusio
softhecasestudiestheCPAfirmappliedriskbasedauditi
gmethodstomakerecomme
datio
sforthecurre
tlarge
umberofsmalla
dmediumaccou
ti
gfirmstomakefulluseofmoder
riskbasedauditi
gmethodstoprovidelesso
s
fKeywordsaccou
ti
gfirm，themoder
riskbasedauditi
g，agriculturalproductio
ofcotto
i
dustry
ff目录1引言111研究背景及意义1111研究背景1112研究意义212文献综述2121国外文献综述2122国内文献综述4123文献评述513研究内容与方法6131研究内容6132研究方法62风险导向审计理论基础及相关概述821风险导向审计的理论基础8211要素配置及稀缺理论8212成本效益理论8213舞弊动因理论922风险导向审计的主要程序93风险导向审计在Y公司年报审计中的应用现状1131X会计师事务所基本情况11311X会计师事务所简介11312X会计师事务所运用风险导向审计情况介绍1132Y公司基本情况11321Y公司简介r