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衍生金融工具为满足投资者规避风险的需要而产生,在企业投融资活动中发挥着日益重要的作用。审计作为独立的经济监督活动,对于防范衍生金融工具风险具有重大意义。本文分析了衍生金融工具审计风险的含义与构成要素,将其特点归纳为普遍性、复杂性与可控性,并基于审计风险模型的定量分析,提出如何有效降低衍生金融工具审计风险的若干对策。
Derivative financial instruments are produced to meet the needs of investors to avoid risks and play an increasingly important role in the investment and financing activities of enterprises. Auditing, as an independent economic supervision activity, is of great significance for preventing the risk of derivative financial instruments. This paper analyzes the meaning and components of the audit risk of derivative financial instruments, summarizes its characteristics as universality, complexity and controllability. Based on the quantitative analysis of the audit risk model, this paper proposes some countermeasures to reduce the audit risk of derivative financial instruments .