- 相關(guān)推薦
金融行業(yè)的審計重點和審計風(fēng)險(上)
【摘要】隨著我國經(jīng)濟的發(fā)展，金融行業(yè)的發(fā)展尤為迅猛。本文主要闡述了對金融行業(yè)進行審計的重點和對金融風(fēng)險進行評估。首先，對我國金融業(yè)審計發(fā)展情況進行簡單的描述，了解我國金融審計的歷史。再從審計對象出發(fā)，闡述金融行業(yè)在我國社會生產(chǎn)中的地位和現(xiàn)狀，了解現(xiàn)有的金融環(huán)境。然后，分別從商業(yè)銀行和商業(yè)保險業(yè)的性質(zhì)特點開始分析其可能產(chǎn)生的金融風(fēng)險，以及判斷金融風(fēng)險的強弱，從而確定審計方式及內(nèi)容。根據(jù)風(fēng)險測評，分析重點的審計領(lǐng)域，從而使審計獲得成功。提出了現(xiàn)有審計方法存在的問題。展望由于金融行業(yè)的創(chuàng)新和發(fā)展，給金融審計帶來新的審計問題。本文的研究目的在于為金融行業(yè)審計的發(fā)展方向進行探討，并以此滿足審計人員的需求。 關(guān)鍵字：金融審計，金融風(fēng)險 Abstract
As the development of our country, the finance company develops faster than any other industries. This dissertation is about the emphases of the auditing in the finance company and the risk of these companies. Firstly, the dissertation describes the development of the auditing in the finance company and the history of this kind of auditing. In order to learn more about the finance company which is the subject of the auditing, we should know about the development of the fiancé company in our country. Then, the dissertation shows the quality and the specialty of bank and insurance company, and analyzes the risk of these companies. Try to judge the importance of the risk so that auditor can decide the mean of auditing. According to the analysis of the risk, one can tell the emphases of the auditing and lead to the success of the auditing. The dissertation also raises some discussions. Due to the development of the finance industry, auditing of finance company will have more problems to deal with.
This conclusion is helpful for the auditing of financial problem, and then meets the requirements of auditors more or less. Key words: auditing of finance company, risk of auditing 目 錄
一、序言
【金融行業(yè)的審計重點和審計風(fēng)險(上)】相關(guān)文章：
經(jīng)濟責(zé)任審計的重點及風(fēng)險控制03-24
論審計證據(jù)與審計風(fēng)險03-24
傳統(tǒng)風(fēng)險導(dǎo)向?qū)徲嫼同F(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬶L(fēng)險評估策略比較研究03-21
試論獨立審計準(zhǔn)則與審計風(fēng)險03-21
經(jīng)營失敗、審計失敗與審計風(fēng)險03-23
規(guī)避審計風(fēng)險03-24
淺談審計風(fēng)險03-20
財政科技資金的審計重點和內(nèi)容03-09