符合性测试与实质性测试原理在银行现场检查中的运用

The Introduction of Compliance Test and Actual Test into On-site Banking Examination

本文从独立审计中的符合性测试和实质性测试入手 ,探索银行现场检查中的若干技术问题。文章阐释了两种测试手段的基本原理 ;在银行现场检查中的可行性、运用方式和应注意的问题 ;从操作性的角度提出了如何通过一定的技术安排提高银行现场检查质量的有效途径。

This paper explores the technical issues of on-site banking examination through the analysis on compliance test and actual test of external auditing. Principles, feasibility, application methods and other issues of these two tests' introduction into on-site banking examination are discussed. It is shown that such operational arrangement may improve the quality of on-site examination.