This article discussed the meaning of audit approaches firstly,then talked about the frame of risk-oriented audit approach in the new auditing standards system and the main auditing operation processes under this approach.

This article absorbs the thought of new audit standards and enterprise risk management framework,in view of the strategic and system,designs the model of the risk-based strategic-system audit.

Discussions on Continuous Auditing Based on the Perspective of New Auditing Standards;

The application of new auditing standards addresses new requirements to audit,and challenges the auditing teaching.

Issuance and implementation of new accounting standards is a milestone in the developing history of accounting and have the breakthrough to both convertional accounting theory and practice of our country,but it is a kind of challenge to accounting personnel grasping new accounting policy and smoothly implementing the cohesion of new and old accounting treatment.

The research of audit theory system structure has the extremely vital significance to both the consummation of audits theory and the development of audit practice .