风险导向审计在商业银行财务审计中的运用价值研究

Research on the Application Value of Risk-Oriented Audit in Financial Audit of Commercial Banks

风险导向审计作为一种新型和多维的审计模式,能准确评估被审计机构的风险,以注重预测和管理风险的审计,保障财务审计合规、有效。我国市场经济迅猛发展,商业银行面临极大挑战,并且风险与日俱增,所以加强财务审计十分有必要。对于商业银行而言,需合理运用风险导向审计,系统评价风险,并全面、动态分析与控制风险,从而提升内在价值。介绍了风险导向审计的内容,阐述了风险导向审计在财务审计中运用的重要性,并提出了基于风险导向审计的财务审计的优化措施。

Risk-oriented audit,as a new and multidimensional audit approach,accurately assesses the risks of audited entities,emphasizing predictive and risk management-focused auditing to ensure compliance and effectiveness in financial audits.With the rapid development of the market economy in China,commercial banks face significant challenges,and risks are increasing daily.Therefore,strengthening financial audits becomes essential.For commercial banks,the rational application of risk-oriented audit is crucial,involving the systematic evaluation,comprehensive,dynamic analysis,and control of risks to enhance intrinsic value.This paper introduces the content of risk-oriented audit,elucidates the importance of its application in financial audits,and proposes optimization measures for financial audits based on a risk-oriented approach.