Auditing of Financial Devivatives Instrument
Yang Ming · Caijing lilun yu shijian · 2005
Correctly comprehending the connotation of financial derivatives instrument is a premise to carry out comprehensively auditing financial derivatives instrument.The research is based on the description of the conception of financial derivatives instrument.The necessity of auditing financial derivatives instrument is emphasized. Conferring with the experience of auditing in western countries, we put forward a strong viewpoint on the operation methods of auditing financial derivatives instrument from three auditing procedures.