The world expo is the world's highest-level exhibitions, known as the "economic, technological and cultural fields, Olympic Games".By 2010 China on May 1 to October 31 hosted in Shanghai the 41st session of the World exposition (Universal EXOP, Expositon EXPO is the abbreviation of World, also called the World 's your or your), is the largest ever since of Shanghai World EXPO, China, and even the World, will produce an important influence, especially long triangle urban agglomeration, will become the World's sixth-biggest urban agglomeration onto the World economic stage.

Abstract: Risk-oriented Audit is presently an advanced approach for internal audit in western countries, and represents the direction for China’s development of internal audit. With increasing integration of China into the economic globalization, it is necessary for China’s internal audit to draw on the advanced theories, methods and techniques of risk-oriented audit. The development of social economy has made enterprises exposed to increasingly complicated operational risks. The traditional model for internal audit has proved to be unsuitable to meet the demand for current economic development. The modern internal audit model based on risks has become the inevitable trend for the transformation of internal audit. The key of risk-oriented audit approach lies in the identification and control of risks. Because audit risks are affected by enterprise’s inherent risks, risk control and detection, the risk-oriented audit theory is centered on the analysis of audit risks for the establishment of a scientific audit risk analysis model. Qualitative and quantitative analysis is used to quantify, determine and control the inherent coefficient of levels of assurance and determine the acceptable level of risk detection, with an aim to ensure the quality of audit.