现代审计发展的主要趋势之一就是风险导向审计在审计实务中的运用。结合中小贷担保公司业务经营范围与流程,分析了审计师运用基于审计风险模型的风险导向审计(ROA,Risk-Oriented Audit)过程,包括识别中小贷担保公司可能面临的重大错报风险以及进一步审计程序的运用。为审计师更好地开展中小贷担保公司的审计业务提供了借鉴。 One of the main trends in the development of modern auditing is the application of risk-based auditing in auditing practice. Combined with the business scope and process of the SME guarantee company, this paper analyzes the auditor’s risk-oriented audit (ROA) process based on audit risk model, including the risk of material misstatement of the SME guarantee company and the further audit Application of the program. It provides references for auditors to carry out the audit business of small and medium-sized loan guarantee companies better.