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现代风险导向审计在银行业审计中的应用
引用本文:张学英.现代风险导向审计在银行业审计中的应用[J].雁北师范学院学报,2007,23(3):17-18.
作者姓名:张学英
作者单位:山西大同大学商学院,山西大同,037008
摘    要: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。

关 键 词:导向审计  银行业  应用
文章编号:1009-1939(2007)03-0017-02
修稿时间:2007-04-28

The Exploration of the Application of the Auditing System Guided by Modern Risks in Banking
ZHANG Xue-ying.The Exploration of the Application of the Auditing System Guided by Modern Risks in Banking[J].Journal of Yanbei Teachers College,2007,23(3):17-18.
Authors:ZHANG Xue-ying
Institution:The Commercial School of Shanxi Datong University, Datong Shanxi, 037003
Abstract: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.
Keywords:the auditing system guided by modern risk  banking  application  
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