以风险为导向 深化信托公司审计

Enhancing Trust Corporate Audit on the Basis of Risk-Oriented

为促进信托业的健康发展,金融审计要积极探索以风险为导向,以业务管理和内部控制为重点的审计模式。

In face of the new test on the capability of risk-control of trust companies and supervisory departments, this paper makes some proposals to guarantee the healthy development of trust industry. To be exact, the financial auditing should be risk-oriented and the auditing models should aim at the trust business, management and internal control as its focus.