金融行业的审计重点和审计风险(上)
【摘要】随着我国经济的发展，金融行业的发展尤为迅猛。本文主要阐述了对金融行业进行审计的重点和对金融风险进行评估。首先，对我国金融业审计发展情况进行简单的描述，了解我国金融审计的`历史。再从审计对象出发，阐述金融行业在我国社会生产中的地位和现状，了解现有的金融环境。然后，分别从商业银行和商业保险业的性质特点开始分析其可能产生的金融风险，以及判断金融风险的强弱，从而确定审计方式及内容。根据风险测评，分析重点的审计领域，从而使审计获得成功。提出了现有审计方法存在的问题。展望由于金融行业的创新和发展，给金融审计带来新的审计问题。本文的研究目的在于为金融行业审计的发展方向进行探讨，并以此满足审计人员的需求。 关键字：金融审计，金融风险 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 录
一、序言
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