反洗钱行动应充分关注银行审计

Action of Anti - washing Money Should Pay Attention to Bank Auditing

洗钱是将非法所得的大额资金通过银行账户的转换,变成看来是合法正常的银行存款的行为。我国刑法明确规定洗钱是一种违法犯罪行为。反洗钱行动是一项国际共识的反违法犯罪行为。银行是洗钱违法犯罪的最主要渠道。注册会计师在银行财务审计中,对反洗钱行动负有不可推卸的责任,在实际操作中应充分关注银行会计报表中可能发生洗钱的各种疑点,达到反洗钱的目的。

Washing money is the behavior that a great deal of money gained illegally is changed into legal bank savings through bank accounts. The Criminal Law of our country provides clearly that washing money is illegal. Anti - washing money is an action for anti - criminal and anti - illegal activities through international level. Bank is the most important way of washing money. When registered accountants audit bank's financial affairs, they have inescapable responsibilities for anti - washing money. In the practical process, they should pay full attention to possible doubtful points of washing money in accounting statements so that the main aim of anti - washing money can be attained.