衍生金融工具的审计在确认、计量和披露方面存在很大的风险，规避衍生金融工具审计风险需要从多角度进行。
The audit of derived financial instruments runs big risk in metering and revelation. To avoid the risk, the audit should be carried out from various aspects.
与之对应的中国会计准则为24条，它涉及的是包括衍生工具在内的金融工具的确认和计量。
The equivalent of China Gaap is item 24. IAS deals with the recognition and measurement of financial instruments including derivatives.
对衍生金融工具进行合理、有效地会计确认和计量对会计信息的可靠性和相关性意义深远。
Reasonable and effective recognizing and measuring of derivative financial instruments are essential to the reliability and relevance of accounting information.
在新的会计准则中，除了在投资性房地产、金融工具的确认和计量等。
Under the new accounting standards, in addition to investment in real estate, financial instruments such as the confirmation and measurement.
衍生金融工具的产生对会计要素的确认、计量和披露等方面提出了全面的挑战，当然也涉及到会计计量模式。
The formation of derivatives had comprehensive challenge in the accounting elements of recognition, measurement and disclosure, of course, accounting measurement model was included.
衍生金融工具的产生对会计要素的确认、计量和披露等方面提出了全面的挑战，当然也涉及到会计计量模式。
The formation of derivatives had comprehensive challenge in the accounting elements of recognition, measurement and disclosure, of course, accounting measurement model was included.
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