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| Tekijä: | Chen, Guang |
| Otsikko: | The external audit of state-owned commercial banks: theory and reality (original in Chinese) |
| Lehti: | China's Economic Problems (c)
1998 : 3, p.48-54 |
| Asiasana: | COMMERCIAL BANKS AUDITING CHINA |
| Kieli: | chn |
| Tiivistelmä: | Other countries today, especially the advanced countries all stipulate that the audit of commercial banks must be conducted by the nongovernmental independent accountants. So China should establish the external audit system for state-owned commercial banks, which both has realistic significance and is feasible in operation. When the system is designed, the following principles should be followed: 1. make clear the status of external audit in the system of financial supervision and management; 2. take asset quality and risk evaluation as the targets of external audit; 3. bring the state-owned banks and their branches into line with scope of external audit; 4. develop and cultivate high-level professional auditors. |
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