| 外资银行现场检查中委托外部审计比较分新 |
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| 引用本文： | 王刚.外资银行现场检查中委托外部审计比较分新[J].审计与经济研究,2007,22(4):43-46. |
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| 作者姓名： | 王刚 |
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| 作者单位： | 上海财经大学,金融学院,上海,200433 |
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| 基金项目： | 司法部法治建设与法学理论研究部级科研项目 |
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| 摘 要： | 委托外部审计师对外资银行进行现场检查是许多国家监管当局在监管实务中的普遍做法，它通过独立的专业评估视角提升银行现场检查质量和水平。我国应在完善细化相关立法的基础上，从机构选择、质量控制、检查范围等多个方面完善现有制度。
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| 关 键 词： | 外部审计师 外资银行 现场检查 |
| 文章编号： | 1004-4833（2007）04-0043-04 |
| 修稿时间： | 2007-04-23 |
Entrusted External Audit of Foreign-Funded Banks under On-Site Supervision: A Comparative Study |
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| WANG Gang.Entrusted External Audit of Foreign-Funded Banks under On-Site Supervision: A Comparative Study[J].Economy & Audit Study,2007,22(4):43-46. |
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| Authors: | WANG Gang |
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| Institution: | School of Finance, Shanghai University of Finance and Economics, Shanghai 200433, China |
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| Abstract: | It is a common practice for banking supervisors to entrust CPA to conduct the on-site supervision over foreign-funded banks which can provide an independent and specialized evaluation and help to improve the quality of supervision. With more and more useful experience from foreign supervisors, this paper points out that we should perfect the concerning law to improve the system in terms of institutional choice, quality control, domain of supervision. |
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| Keywords: | external auditors foreign-funded banks on-site supervision |
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