Modern risk-oriented auditing is an auditing method based on the concept and method of risk management, aiming at improving the effectiveness and efficiency of auditing and better meeting the ever-changing business environment and risk challenges. The following are some characteristics of modern risk-oriented audit:

1. Risk-oriented: The focus of modern risk-oriented audit is the risk management and control of enterprises, so as to identify major risks and potential problems and provide relevant suggestions. The focus of the audit is not only to check the accuracy of financial statements, but also to evaluate the effectiveness of the enterprise's risk management system, internal control and operational processes.

2. Comprehensive audit: Modern risk-oriented audit emphasizes the overall audit view and comprehensively considers risks in different fields. Auditors need to understand the strategic objectives, business processes, information technology systems and risk management framework of the enterprise, so as to conduct a comprehensive assessment of the risk and control of the enterprise.

3. Data analysis and application of science and technology: Modern risk-oriented auditing relies on data analysis technology and scientific tools to improve the efficiency and accuracy of auditing. Through big data analysis, data mining and artificial intelligence, auditors can better discover potential risks, identify abnormal patterns and abnormal transactions, and conduct trend analysis and prediction.

4. Flexibility and agility: Modern risk-oriented auditing emphasizes the flexibility and agility of auditors and can adapt to the ever-changing business environment and risk challenges. Auditors need to respond flexibly to different audit tasks and risk situations and adjust audit plans and methods in time to ensure the effectiveness and timeliness of the audit.

5. Business insight and value-added suggestions: Modern risk-oriented auditing not only focuses on finding and correcting problems, but also provides valuable business insight and value-added suggestions. Auditors can provide more strategic suggestions and improvement measures to management through in-depth understanding of the business and risks of enterprises, helping enterprises to better cope with risks and improve performance.

to sum up, modern risk-oriented audit focuses on risk management, comprehensive audit, data analysis and technology application, flexibility and agility, as well as business insight and value-added suggestions. Through these characteristics, audit can better adapt to the complex and changeable business environment and provide more comprehensive, accurate and valuable audit services.