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论文编号：	11409
作者编号：	2320170383
上传时间：	2019/12/14 16:31:22
中文题目：	AT会计师事务所对银行信贷资产的审计程序研究
英文题目：	Reseach on Auditing Procedure of AT Accounting Firm on Credit Asset of Banks
指导老师：	王曼舒
中文关键字：	银行信贷资产；不良贷款；财务报表审计
英文关键字：	credit assets of commercial banks, non-performing loans, auditing of financial statements of banks
中文摘要：	随着银监会对银行业贷款的监管力度加强，我国银行业信贷资产质量在近些年来呈现持续的风险暴露状态，不良贷款余额和不良率均呈现出持续性的、较大幅度的攀升。未来两三年国内宏观经济仍处于下行周期中，而金融科技的迅速发展却对传统银行业提出了挑战，国内银行所面临的信贷资产质量管理压力越来越严峻，潜在风险也在愈益增加。本文的主要目的，是通过阐述AT会计师事务所对其承接的银行项目中对信贷资产审计主要思路和措施，说明如何通过高质量和差异化的审计，提升银行的财报质量，加强预防性风险管理，为AT所及其他国内大中型会计师事务所提供更为更丰富的银行审计思考。 本文共分六个章节。第一章简述AT所对银行信贷资产审计的研究背景和意义，介绍本文研究思路和研究框架，明确本文研究方法和创新点；第二章介绍了相关概念基础，介绍了审计理论发展，并就文献参考进行综述；第三章介绍了AT所业务规模，对F银行信贷资产审计的主要风险思考，以及现行的审计程序设置现状及问题；第四章研究了介绍了AT所为应对F银行信贷资产的错报风险，可以对现行程序进行的深入优化；第五章，介绍了AT所为更加完善的应对各类风险，可以选择组合实施的其他类型审计程序；第六章是研究结论与展望，对本次研究进行总结，并对国内银行审计领域的提升空间进行了展望。 AT所对常见的小型商业银行通常识别和评估的重大错报风险为管理层凌驾于控制之上的舞弊风险和贷款减值准备可能没有恰当地计提，为应对这两项重大错报风险，AT所通常必须采取的审计程序为对贷款执行信贷审阅和对贷款余额执行函证程序；此外，也可根据被审计银行的类型、规模和业务特点，有选择性的执行其他类型的审计程序，用以提高实质性测试程序的效率，例如控制测试、分析性复核、其他补充不可预见性细节测试程序等等。
英文摘要：	According to the strengthening of the supervision of Chinese commercial banks leading by the CBRC, the quality of credit assets of Chinese commercial banks has shown a continuous risk exposure in recent years, and the balance as well as the rate of non-performing loans have shown a sustained and large amount of increasing. In the very near future, there will still be in an economic downturn, and the rapid improvement of financial technology level has been a remarkable challenge towards traditional banking industry. The pressure of risk management faced by domestic banks is becoming more and more serious, and the potential risk is still increasing. The main purpose of this paper is to explain the main methods and measures in the auditing of Chinese commercial banks undertaken by AT accounting firm, and to give an idea about how to improve the quality of the financial statements of banks and strengthen preventive risks through high-quality and differentiated auditing. This article is divided into six chapters. The first chapter briefly introduces the research background and significance, explains the research’s ideas and framework, and clarifies the research methods and innovations of this paper. The second chapter introduces the concept of bank credit assets and audit. The third chapter introduces the main risks of F commercial banks, and the latest audit procedures of AT firm; the fourth chapter introduces the main audit optimization procedures proposed by AT firm in response to the main risks of banking credit assets; chapter 5 introduces AT's other optional types of audit procedures for more comprehensive types of risks; the chapter 6 is the conclusion of the research, give a summary and to look forward to the improvement of domestic banking audit field. AT firm considers that the main misstatement risk commonly identified and evaluated in the audit process shoule be the risk of fraud and loan impairment prepared not properly accrued, in order to deal with these two major misreporting risks, the audit procedures must be taken are credit review and sending confirmation for loan balances; in addition, depending on the types of the audited bank, accounting firms can selectively perform other types of audit procedures to improve the efficiency and effectiveness of auditing, such as control testing, system auditing, analytical review, other supplementary unpredictability procedures, etc.
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