商业银行独立审计风险研究-金融学(金融会计)专业论文.docxVIP

广西大学硕士学位论文 广西大学硕士学位论文 商业银行独立审计风险研究 THE RESEARCH OF INDEPENDENT AUDIT RISK TO BUSINESS BANK ABSTRACT As kind of auditing checkup business，the independent audit to business bank plays very important role in the supervision and management of the finance in various countries．When auditing，independent audit organization should take and bear responsibility for own auditing．If audit helpless reducing the information risk of business bank，and audit organization persons would receive punishment of certain degree make up the corresponding loss for this，this has produced independent audits risk of business bank and．This paper is written the foundation of audit risk that the forefathers study,while considering the and business characteristics of business banks of country．In the papeB followed the method from the generality to the specialty,from generality to individual character train of thought，and adopted the means of drawing and transplanting，the concepts of the independent audit risk of business bank of country is summed up and explained．Then adopting the methods of real example by means of interviewing and questionnaire investigation the spot，the factors at the present stage that the independent audit risk of business bank of country discerned and listed．TO these risk factors that discerned，using the data materials gotten by investigation of the questionnaire，a mark and arrange in order given to weigh to the present independent audit risk of business banL Having found out the key field existing in risk，we judge that matrix examines the result of arranging in order and correctly．At last，to the key field existing in the independent audit risk of business bank of country at present，we have proposed auditing the countermeasure that the risk was taken precautions against and controlled． The keyword：audit risk；independent audit；business bank；discern；control 广西大学硕士学位论文 广西大