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金融行業的審計重點和審計風險(上)
【摘要】隨著我國經濟的發展，金融行業的發展尤為迅猛。本文主要闡述了對金融行業進行審計的重點和對金融風險進行評估。首先，對我國金融業審計發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，闡述金融行業在我國社會生產中的地位和現狀，了解現有的金融環境。然后，分別從商業銀行和商業保險業的性質特點開始分析其可能產生的金融風險，以及判斷金融風險的強弱，從而確定審計方式及內容。根據風險測評，分析重點的審計領域，從而使審計獲得成功。提出了現有審計方法存在的問題。展望由于金融行業的創新和發展，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審計的發展方向進行探討，并以此滿足審計人員的需求。 關鍵字：金融審計，金融風險 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
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