Research On Financial Audit From The Perspective Of Systematic Risk Prevention

With the development of global economic integration,the improvement of China's opening to the outside world and the deepening of the internationalization of financial markets,China's financial industry is facing new risks and challenges under the new situation.Financial security is the core guarantee of national economic security and stability,and an important basis for the steady development of society.At present,the state attaches great importance to the issue of financial security,puts the prevention of financial risks in a prominent position,and takes a series of measures to strengthen financial supervision and prevent and resolve systemic financial risks.In October 2017.the report of the Nineteenth National Congress of the Communist Party of China put forw ard the idea of "improving the financial supervision system and keeping the bottom line of no systemic financial risk".National auditing is the immune system in national governance and an important means to safeguard national financial security.Therefore,national auditing must take the prevention and resolution of systemic financial risks and the maintenance of national financial security as the important work objectives at this stage,carry out effective financial auditing,strengthen the examination and supervision of financial institutions in China's financial market,and show their independence and authority.It has the advantages of professionalism and so on.so as to play its function of preventing,revealing and resisting risks.Firstly,this paper introduces the relevant theoretical knowledge:the role of financial audit in preventing systemic financial risks and maintaining financial security.and analyzes the relevant literature knowledge.Secondly,combined with the announcement of audit results of some financial institutions conducted by the Audit Office from 2013 to 2018,this paper makes theoretical analysis from the mechanism of financial audit,the necessity and feasibility of financial audit and the practical effect of financial audit.Thirdly,according to the development,operation and benefit of A state-owned commercial banks in the past six years,this paper makes a comprehensive analysis of the audit cases of A state-owned commercial banks by the Audit Office,finds out the problems and shortcomings in the audit process,and then draws relevant enlightenment.Finally,according to the relevant theoretical research and case analysis,the paper draws a conclusion,and puts forward specific measures to prevent systemic financial risks in financial audit,namely,improving the working procedures of financial audit,increasing the analysis of financial audit data,and improving the financial audit supervision system.This paper combines theory with practice by means of literature research,case analysis and comparative study.Through case analysis.it is helpful for the application of A state-owned commercial banks in this field.At the same time,the theoretical research and practical application of financial audit to prevent systemic financial risks have certain reference and practical significance for other commercial banks.