摘要
本文依据最新国际审计准则与中国2007年开始执行的新审计准则,试分析商业银行由于特殊的业务性质而造成的审计风险、独立审计人的职业审计风险以及审计风险的控制。
Basing on the latest international auditing standards and the implementation of China＇s new audit guidelines in 2007, the paper carries on the analysis of the audit risk, independent auditor for the audit of occupational risks and risk controls because of the special nature of the business cf commercial banks.
出处
《南京财经大学学报》
2007年第1期71-73,共3页
Journal of Nanjing University of Finance and Economics
关键词
审计准则
审计风险
重大借报风险
检查风险
风险评估
内部控制
audit risk
auditing standards
internal-controlling
risk of material misstatement
Attorney risk
