Commercial Bank Audit Guide

Author: Financial Audit Department of the National Audit Office of the People's Republic of China
Publisher:
Publish Date: 2003-09-01
Features: "Commercial Bank Audit Guide" is an important achievement of the National Audit Office in strengthening the construction of "people, law, and technology." It facilitates the acceleration of the development of audit standards, guidelines, regulations, and technical foundations, promotes the adoption of international experience, enhances audit efficiency, ensures audit quality, and drives the standardized and scientific development of financial audit. "Commercial Bank Audit Guide" was formed based on theoretical research and practical experience. It is believed that through active application and continuous improvement and refinement in commercial bank audit practice, it will effectively promote the commercial bank audit to enter a standardized and scientific track, further enhance the quality and outcomes of commercial bank audit, and fully leverage the important role of commercial bank audit in preventing and resolving financial risks and ensuring national financial security. Based on advanced international audit theories and technical methods, combined with the actual conditions of commercial bank audit in China, "Commercial Bank Audit Guide" was compiled in accordance with the principles of advanced, practical, operational, and control-oriented approaches. It comprehensively introduces the audit content, procedures, key points, and methods for commercial banks.