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Study of modern risk-oriented auditing platform modules

With the publication of auditing standards and regulations, traditional auditing model is facing with new challenges. It is considered that the implementation of risk-oriented auditing and computer-aided auditing is an inevitable trend. How to put computer technology into operation of risk-oriented auditing, and establish the new audit methodology and process has become a research topic that urgently needs to be resolved. This article aimed to design a computer-aided audit platform flowchart, based on the latest auditing standards and regulations which incorporates the risk-oriented auditing methods with computer technology.