Risk -oriented audit, risk assessment, Control Test and substantive procedure in three stages. Risk assessment is based on understanding the internal and external environment and other aspects of the financial statements, find may lead to significant error link, control test is to find out the weak links, unable to contain errors produced by the enterprise internal control, substantive procedures is to find out the two program offers may produce errors. In any case, must adopt certain methods, collect the evidence material misstatement, provide the basis for the audit report, to reduce the risk of audit, improve audit efficiency, ensure the quality of audit work.% 以风险为导向的审计，可以分为风险评估、控制测试与实质性程序三个阶段。风险评估阶段是在了解企业内外部环境等方面的基础上，找出可能导致财务报表出现重大错误的环节，控制测试阶段则是找出企业内部控制薄弱的、无法遏制错误产生的环节，实质性程序则是找出上述两种程序提供的可能产生错误。无论如何，都要采用一定的方法，收集产生重大错报的证据，为出具审计报告提供依据，以降低审计风险，提高审计效率，确保审计工作质量。
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