新《审计法》视角下金融审计的发展研究

Research on the development of financial audit from the perspective of the new audit law

金融审计具有发现金融风险并促进金融体制和机制完善的作用。通过分析金融审计条款的修订动因和意义,得出新修订《审计法》背景下金融审计的难点,主要有非国有金融机构种类复杂导致反复监管、对非国有金融机构开展审计的范围和深度没有明确等,并通过难点分析提出相应的新修订《审计法》背景下加强金融审计的建议,主要有推进不同种类金融审计方式创新、持续加大对金融风险的审计力度等。

Financial audit has the function of discovering financial risks and promoting the improvement of financial system and mech-anism.Through analyzing the reasons and significance of the revision of the financial audit provisions,the difficulties of financial audit in the context of the new revision of the Audit Law are concluded,which mainly include the complex types of non-state financial institutions leading to repeated supervision,the unclear scope and depth of the audit of non-state financial institutions,etc.,and through the difficulty analysis,the corresponding suggestions for strengthening financial audit in the context of the new revision of the Audit Law are put forward,it mainly includes promoting the innovation of different types of financial audit methods,continuously increasing the depth of financial risk and audit.