| 试论商业银行的审计风险与控制 |
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| 引用本文： | 安明硕.试论商业银行的审计风险与控制[J].南京财经大学学报,2007(1):71-73. |
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| 作者姓名： | 安明硕 |
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| 作者单位： | 南京财经大学金融学院,江苏南京210003 |
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| 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。
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| 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 |
| 文章编号： | 1672-6049（2007）01-0071-03 |
| 收稿时间： | 2006-12-02 |
Audit Risk and Control in Commercial Banks |
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| AN Mingshuo.Audit Risk and Control in Commercial Banks[J].Journal of Nanjing University of Finance and Economics,2007(1):71-73. |
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| Authors: | AN Mingshuo |
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| Institution: | School of Finance, Nanjing University of Finance and Economics, Nanjing 210003, China |
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| Abstract: | 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 of commercial banks. |
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| Keywords: | audit risk auditing standards internal-controlling risk of material misstatement Attorney risk |
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