民族地区国有商业银行审计探析

Auditing Accounting Statement of Commercial Banks of China in Minority Regions

商业银行会计信息质量很大程度上取决于其内部控制制度的健全及有效程度,注册会计师在审计民族地区国有商业银行年度会计报表时应充分关注其内部控制制度的评价,发表恰当、公允的审计意见,以促进民族地区经济可持续发展。

The accounting information quality of the state - owned commercial banks of the sole proprietorship in minority regions is closely related to its internal control system. CPA should appraise and utilize the internal control system of commercial banks so as to offer proper and just audit which helps promote the sustainable economic development in minority regions.