Research On Auditing Procedure To Prevent Systemic Financial Risks

China's economy has grown steadily since 2012.At the same time,however,there are still many risks in some fields,such as state-owned assets,capital management,shadow banking,real estate and so on.In April 2017,when the CPC Central Committee Politburo collectively studied,it emphasized that financial security is an important foundation for the steady development of the economy.It is necessary to put the prevention and the control of financial risks to a more important position and adopt a series of measures to strengthen financial supervision,and prevent and resolve financial risks.In October 2017,the 19 th National Congress of the People's Republic of China proposed once again to improve the financial supervision system and keep the bottom line of systemic financial risks.It can be seen that preventing and resolving systemic financial risks and safeguarding national financial security have become urgent tasks for audit work in our country.National auditing is the “guardian god” of national economic security.Therefore,the maintenance of national economic security must be regarded as the primary audit goal at this stage.National Audit especially needs to show its independence,professionalism,macroscopically and comprehensiveness and so on.It plays the role of "immune system" to identify,reveal and prevent systemic financial risks,so as to maintain the security and stability of the financial system.The full play of audit functions requires further optimization of audit procedures.The first chapter of the thesis elaborates the necessity of the optimization and implementation of national audit procedures.Although the national audit has made much achievements and contributions in practical work,under the realistic goal of preventing systemic financial risks,we need to optimize and refine and implement audit procedures,in order to make it play a better role in preventing systemic risks and maintaining financial safety.The second chapter reviews the related documents,such as audit procedures,financial audit procedures and audit procedures to prevent systemic financial risks,and introduces the current situation of systemic risk prevention from the perspective of auditing.The third chapter introduces the theory of Macro-prudential Evaluation,the theory of Enterprise Risk Management,and the immune system theory of audit.These three theories will guide the optimization of the financial audit procedure.The fourth chapter collects 25 audit results announcements,5 interpretations for the financial system from 2012 to 2017 in the website of National Audit Office.We statistics and sum up the data,and also combine the results of field research and project participation to summarize the current situation of financial audit procedures and the results achieved.The fifth chapter analyses the defects of the financial audit procedure on the basis of the present situation.Research shows that under the realistic requirements of preventing systemic financial risks,many aspects of the financial audit procedure fail to make decisions on project selection and audit priorities with the goal of preventing systemic risks.And the audit technology method used in the audit implementation stage is not enough to make full use of the audit function and achieve the goal of preventing systematic risks.Finally,the paper combines overseas relevant auditing theories and experiences,and proposes optimization implementation measures in the financial audit process,including project plans,audit objectives and key points,audit reports,and auditing techniques,so as to make the financial audit play a better role in the prevention of systemic risk.