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金融风险防范与金融审计
引用本文:陈景,陈苏广.金融风险防范与金融审计[J].经济研究导刊,2007(2):106-107.
作者姓名:陈景  陈苏广
作者单位:江苏宿迁学院,社会服务系,江苏,宿迁,223800
摘    要:金融是我国国民经济的核心,随着经济的发展,金融业本身所积聚的种种风险日渐显露,并给社会经济秩序带来难以弥补的损害.与此同时,市场经济的内在要求、金融审计的基本工作方式和程序等因素,就决定了金融谮审计在防范金融风险中必然发挥其不可或缺的作用,即金融审计责任越来越大,金融审计风险也日益加大.因此,为了降低审计风险,金融审计需要重点从审计人员、审计方法、审计内容等三方面进行改善和提高,强化金融审计,以提高金融审计质量,防范金融风险.

关 键 词:金融风险  金融审计风险  金融审计  金融风险防范  金融审计  Audit  Financial  审计质量  强化  改善  审计内容  审计方法  审计人员  重点  审计风险  审计责任  作用  防范金融风险  因素  程序  基本工作  市场经济  损害
文章编号:1673-291X(2007)02-0106-02
修稿时间:2006-11-08

Guards against the Financial Risk and the Financial Audit
CHEN Jing,CHEN Su-guang.Guards against the Financial Risk and the Financial Audit[J].Economic Research Guide,2007(2):106-107.
Authors:CHEN Jing  CHEN Su-guang
Institution:Social Work Department,Suqian College, Jiangsu Suqian 223800, China
Abstract:The finance is our country national economy core, along with the economical development, all sorts of risks which financial industry itself agglomerates revealed day after day, do great harm to the society. At the same time, marketing economic itself need and the basic method and process of the financial audit decide the important role in guarding finance risk .The financial audit responsibility is more and more big. Thereafter, in order to diminish finance risk, the financial audit need enhance and strengthen the audit people,the audit method and the audit object . So as to strengthen the financial audit, improve the audit quality, guard finance risk.
Keywords:financial risk  financial audit risk  financial audit
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