现代风险导向审计在银行业审计中的应用

The Exploration of the Application of the Auditing System Guided by Modern Risks in Banking

2006年底,我国已根据加入世贸组织的承诺,全面开放金融机构,国外大银行和会计事务所都将涌入中国,这将会给我国的审计工作带来极大的压力。我们必须探索科学高效的审计方法,降低审计风险,提高审计质量。

By the end of 2006, we had fully opened the financial institutions to the foreign countries toexecute our promises made at entering WTO, Many big foreign financial institutions and accounting offices will pour into China, which means greater competitionswill spring up one after another, thus causing great risks to the auditing career in our country. So it＇s very urgent for us to find a kind of more scientific and efficient auditing system to reduce the risk and to raise the quality of auditing.