基于风险导向的衍生金融工具审计

发布时间：2018-05-24 22:44

本文选题：风险导向审计技术 + 衍生金融工具　；参考：《武汉理工大学》2006年硕士论文

【摘要】：衍生金融工具是20世纪70年代以来布雷顿森林体系瓦解后，为了适应投资者规避风险的需要而产生的，已在国际金融体系中发挥着日益重要的作用。但衍生金融工具的不确定性、虚拟性、复杂性也给审计工作带来巨大的风险和挑战。对衍生金融工具进行审计，对于发现和防范企业的金融风险、提高财务报告的可信性具有重大意义。本文在借鉴国内外一些研究成果和我们现有审计准则和方法的基础上，介绍了与衍生金融工具审计方面有关的一些基础性问题，包括衍生金融工具的种类、特点，衍生金融工具审计的风险。结合风险导向审计的理论与实践，通过对衍生金融工具审计进行分析，研究如何利用风险导向审计理论降低衍生金融工具的风险，促进衍生金融工具交易的规范发展。本论文利用风险导向审计理论对衍生金融工具进行审计既是一个崭新的课题，又是本课题的创新点，这不仅能丰富衍生金融工具审计理论，并且能促进衍生金融工具审计理论体系的发展。本论文共分四章，具体为：第1章主要阐述选题的目的和意义，并对国内外相关研究现状进行综述，最后对研究内容和研究方法进行概括。第2章主要探讨了衍生金融工具审计与风险导向审计的基本理论问题，对衍生金融工具审计理论与风险导向审计理论的研究成果进行了总结，主要论证了风险导向审计理论在衍生金融工具审计应用中的可行性与可能性。第3章主要对衍生金融工具风险导向审计的审计风险分析，然后提出规避衍生金融工具审计风险的建议。第4章首先归纳总结了衍生金融工具风险导向审计程序，最后总结如何对衍生金融工具风险导向审计风险进行评估。第5章对中国衍生金融工具风险导向审计现状进行分析，并且提出了笔者的建议。本论文在充分调查研究的基础上，综合运用了系统性和重点性相结合的研究方法，利用定性分析，完成本课题的研究与创新。通过本论文的研究，，将明确风险导向审计与衍生金融工具审计各自的内涵及其关系，同时将风险导向审计与衍生金融工具审计结合起来实现风险导向审计在衍生金融工具审计中的合理运用。通过对风险导向审计与衍生金融工具审计进行分析，研究政府如何采取合理的措施以降低衍生金融工具审计风险。
[Abstract]:Derivative financial instruments have played an increasingly important role in the international financial system since the collapse of Bretton Woods system in the 1970s in order to meet the needs of investors to avoid risks. However, the uncertainty, virtuality and complexity of derivative financial instruments also bring great risks and challenges to audit work. The audit of derivative financial instruments is of great significance to discover and prevent the financial risks of enterprises and to improve the credibility of financial reports. On the basis of some domestic and foreign research results and our existing auditing standards and methods, this paper introduces some basic problems related to the audit of derivative financial instruments, including the types and characteristics of derivative financial instruments. The risk of derivative financial instrument audit. Based on the theory and practice of risk-based audit, this paper analyzes the audit of derivative financial instruments, and studies how to reduce the risk of derivative financial instruments by using the theory of risk-oriented audit, and promote the standardized development of derivative financial instruments transactions. This paper uses the risk-oriented audit theory to audit derivative financial instruments is not only a new topic, but also the innovation of this topic, which can not only enrich the audit theory of derivative financial instruments. And can promote the development of derivative financial instruments audit theory system. This thesis is divided into four chapters: The first chapter describes the purpose and significance of the topic, and summarizes the current situation of research at home and abroad, and finally summarizes the research content and research methods. Chapter 2 mainly discusses the basic theoretical problems of derivative financial instrument audit and risk-oriented audit, and summarizes the research results of derivative financial instrument audit theory and risk-oriented audit theory. The feasibility and possibility of the application of risk-oriented audit theory in the audit of derivative financial instruments are discussed. Chapter 3 mainly analyzes the audit risk of derivative financial instrument risk-oriented audit, and then puts forward some suggestions to avoid the derivative financial instrument audit risk. Chapter 4 summarizes the risk-oriented audit procedures of derivative financial instruments, and finally summarizes how to evaluate the risk-oriented audit risks of derivative financial instruments. Chapter 5 analyzes the current situation of risk-oriented audit of derivative financial instruments in China and puts forward some suggestions. On the basis of full investigation and research, this paper comprehensively applies the research methods of systematization and emphasis, and makes use of qualitative analysis to complete the research and innovation of this subject. Through the research of this paper, the connotation and relationship of risk-oriented audit and derivative financial instrument audit are clarified. At the same time, we combine the risk-oriented audit and the derivative financial instrument audit to realize the rational application of the risk-based audit in the derivative financial instrument audit. Through the analysis of risk oriented audit and derivative financial instrument audit, this paper studies how the government should take reasonable measures to reduce the risk of derivative financial instrument audit.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

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