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.
对衍生金融工具进行审计，对于发现和防范企业的金融风险、提高财务报告的可信性具有重大意义。
Audit the derivative financial instrument not only discovers risk of corporation, but also advances the creditability of financial report.
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