外资银行现场检查中委托外部审计比较分析  

Entrusted External Audit of Foreign-Funded Banks under On-Site Supervision: A Comparative Study

作　　者：王刚[1] 

机构地区：[1]上海财经大学金融学院,上海200433

出　　处：《审计与经济研究》2007年第4期43-46,共4页Journal of Audit & Economics

基　　金：司法部法治建设与法学理论研究项目;项目编号:03SFB2009

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。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.

关 键 词：外部审计师 外资银行 现场检查 

分 类 号：F239.65[经济管理—会计学]