Changchun Government Performance Audit Mode Research;

Explained the main influences of new XBRL net financial report environment to audit work, based on the comparison of traditional audit mode and new audit mode, researched and analyzed the new audit mode and forensics mode.

This paper discussed the reasons of the coming into being of the risk leading audit from the view of the audit mode evolution and explaining the necessity of modern risk leading audit mode which is imported in our country.

This paper discussed the risk direction audit to audit a mutually comparative characteristics of mode with other traditions,analysis the problems existing application of the risk direction audit in China and put forward some suggestions on the risk direction audit modes promoting in China.

This article analyzes the modern risk guidance audit pattern connotation,the characteristic and the cause, and carries out application discussion about implementing modern risk guidance audit in present stage in our country,for promoting the internationalization of risk guidance audit in our country.

Confronted with the actual problems in the present-day internal audit work and audit pattern,we should make innovations of the two under new circumstances.

After several year fundamental research and the practice exploration, the follow-up auditing this kind of new audit pattern promotes gradually.

Data auditing is a new auditing model,which bring us not only the changes in auditing methods, but also the comprehensive transformation of auditing mentality.

In a certain period,the development and moving system of social economy always have direct or indirect influence upon auditing aim,auditing model、auditing object、auditing function and auditing order.

Development of Risk-oriented Auditing Mode and Its Application in China;

This paper introduces the current environmental changes of the state-owned enterprises and the necessity of conducting the internal audit,expounds the definition of the internal audit and the characteristics of enterprise group s internal audit,probes into the internal auditing mode of our country s enterprise group,and reveals the developing tendency of the current internal audit.

The changes of auditing mode have experienced three phases.