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.
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