衍生金融工具审计探索

Discussion on the Audit of Derived Financial Instrument

衍生金融工具的发展对传统审计者的信念、审计能力和审计工具带来了挑战。衍生金融工具的审计在确认、计量和披露方面存在很大的风险,规避衍生金融工具审计风险需要从多角度进行。

The development of derived financial instruments pose great challenges to traditional auditor's concepts, audit ability and audit instruments. The audit of derived financial instruments runs big risk in metering and revelation. To avoid the risk, the audit should be carried out from various aspects.