Research On YD Lease Asset Securitization Audit Based On Risk Orientation

Since the establishment of the first financial leasing company in the 1980 s,China's financial leasing industry has achieved unprecedented development and has become one of the five pillars of the financial industry.The financial leasing company's business model is also highly complex,the model is much complex,the capital demand is large,the long-debt short-term debt structure and the single financing channel have become the bottleneck restricting its development.With the acceleration of the country's medium-and long-term development strategy“the Belt and Road”,in order to solve the financing needs of traditional financing,asset securitization has emerged,and various asset securitizations have developed rapidly.Based on this situation,asset securitization products as a new type of financing tool provide a new opportunity for many leasing companies to choose financing channels.China's financial leasing industry also ushers in new development opportunities and challenges.The advantages of securitization of financial leasing assets can be described as numerous.However,with the continuous increase in the volume of securitization of financial leasing,the risks under high-speed growth are also constantly exposed.The securitization of financial leasing assets has a variety of risk issues throughout the business that we have to pay attention to.This paper focuses on the securitization audit of financial leasing assets,and combines the relevant theories of risk-oriented auditing to effectively identify,evaluate and control the risks in the securitization process.This paper mainly analyzes the relevant audit risk of financial leasing asset securitization from the risk-oriented auditing theory,introduces the background,significance and main contents of the full-text research,and adds domestic and foreign literature review,etc.,and then introduces the theoretical basis.It provides theoretical support for the case study in the following,and secondly introduces the current status of China's current financial leasing asset securitization,risk distribution and the general process of asset securitization audit,paving the way for the case study.The YD leased asset securitization product case is selected as the research object,and after understanding the basic assets,process,transaction structure and other aspects,after identifying the key risk points,the risk is evaluated by the simple matrix method.The specific audit response measures are proposed for the characteristics of the business and the risk pointsencountered.Objectively analyze the dilemma and risks faced by China's financial leasing asset securitization audit,and propose targeted and practical countermeasures that are conducive to the development of China's asset securitization audit.Finally,the conclusions of the full text and the prospects for the future are a summary of this article.It is hoped that the research in this paper will provide certain reference value to the industry and relevant scientific research scholars,and promote the healthy development of the leasing asset securitization audit.