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shen ji ren yuan de xin tiao zhan dui yan sheng jin rong gong ju de shen cha
Author(s): 
Pages: 42-44
Year: Issue:  8
Journal: Financial Accounting

Keyword:  衍生金融工具审计人员内控制度衍生工具审计风险新挑战交易凭证会计处理内部控制会计准则;
Abstract: 审计人员的新挑战──对衍生金融工具的审查邸慧清目前,衍生金融工具逐渐引起了世界各界人士的注意,特别是举世闻名的投资银行巴林(Barings),竟然栽在一位交易员操作失败的手上,损失高达10亿美元以上,导致公司经营权易主。正当这些消息震惊国内外金融界时...
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