摘要
本文先阐述全球金融危机的表现形式及主要特征,分析金融危机对银行业金融机构的影响,基于"免疫系统"论的基本原理,阐明实施风险导向审计在银行业金融机构应对金融危机中的作用,并说明实施风险导向审计的要求。
The article expatiates the forms and main features of global financial crisis, analyzes its impact on banking industry institution. Based on the theory of ＂Immunity System＂ , the article also discusses the function of riskoriented auditing in tackling financial crisis for banking industry institution, and illuminates requirements for implementing riskoriented auditing
出处
《区域金融研究》
2011年第2期55-61,共7页
Journal of Regional Financial Research
关键词
风险导向
审计
金融危机
作用
Risk-oriented
Audit
Financial Crisis
Function
