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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如何对财务报告中的公允价值部分进行审计，并尽可能地规避审计风险，是审计人员不得不面对的问题。

How to audit the fair value parts of the financial report and evade the risk of auditing as much as possible is the question that the auditor has to face.

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管理会计师以他们的知识和经验服务于企业的会计核算和财务报告、预算、决策支持、风险与绩效管理、内部控制以及成本管理等活动。

Management accountants apply their knowledge and experience in accounting and financial reporting, budgeting, decision support, risk and performance management, internal control, and cost management.

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