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论文编号：	11998
作者编号：	2320170798
上传时间：	2020/12/9 13:59:44
中文题目：	会计师事务所商业银行信贷业务审计研究——以A银行信贷业务审计为例
英文题目：	Research on the External Audit of Credit Transaction of A Commercial Bank
指导老师：	张继勋
中文关键字：	商业银行；信贷业务；风险导向审计
英文关键字：	Commercial Bank；Credit Transaction；Risk-oriented Audit
中文摘要：	商业银行是我国金融系统的主导行业，其经营活动特殊，具有业务创新多、网点分布广、监管要求严、信息系统依赖程度高、与公众利益密切相关等特点，审计工作组织难度大、风险评估困难多。一直以来，信贷业务都是商业银行的核心业务和主要利润来源，伴随着市场环境的变化和监管措施的增加，信贷业务的审计风险也不断增加：一方面，近年来我国经济下行明显，加之2018年以来的中美贸易摩擦及2020年新冠疫情的冲击，预计今后一段时期不良贷款会进一步呈现和上升；另一方面，随着金融改革不断深入，商业银行面临严格的监管环境和更高的合规风险。会计师事务所如何在当前形势下对信贷资产进行风险评估，并制定适当的审计应对策略，对于保障审计质量乃至商业银行的监管和风险控制都至关重要。 本文对现代风险导向审计在商业银行信贷业务审计中的应用进行比较系统的研究。本文站在会计师事务所的角度，研究会计师事务所审计商业银行信贷业务，以提高注册会计师审计效率和审计质量为目的。首先，通过梳理国内外文献，总结归纳现代风险导向审计的相关理论和概念，并分析商业银行信贷业务审计的特征；其次，就一个信贷业务审计案例进行分析，分为制定审计计划、了解被审计单位及其环境、识别和评估重大错报风险、控制测试、实质性程序和完成审计工作六个阶段，并就案例中存在的问题提出改进建议。本文提出建立系统的风险评估体系、根据被审计单位特征进行重大错报风险评估、改进实质性测试中存在的问题以及加强审计人员素质方面的改进建议，一方面，希望提高会计师事务所审计质量和审计效率，为财务报表使用者提供更高质量的审计报告；另一方面，希望从侧面对商业银行信贷业务风险管理及财务核算提供支持。
英文摘要：	Banking is the leading industry in national financial system. The business activities of commercial bank are special. With the characteristics of more business innovation, widespread affiliates, strict regulatory environment, high dependence on information system and close relationship with public interests, auditors have to face more challenges on project organization and audit risk assessment.Credit transaction has always been the core business and main profit source of commercial banks. With the change of market environment and the strict regulatory measures, the audit risk of credit transaction is also increasing. On one hand, China's economic downturn is obvious in recent years, coupled with the Sino US trade friction since 2018 and the impact of Covid-19 in 2020, it is expected that non-performing loan will further appear in the future. On the other hand, with the deepening of financial reform, commercial banks are facing most rigorous regulatory environment and higher compliance risks. How to assess the risk of credit transaction and formulate appropriate audit strategies is very important for the audit quality, as well as banking supervision and risk control of commercial banks. From the analysis above, the thesis systematically studies the application on risk-oriented audit of credit transaction of commercial banks. The thesis takes the accounting firm as the research object, takes the audit of credit transaction as the research content, and aims to improve the quality of audit report. Firstly, the thesis studies the relevant theories of modern risk-oriented audit through literature review, and adjusts the audit work based on the characteristics of commercial banks and credit transaction. Secondly, it studies a audit case on credit transaction, comprehensively analyzes the case from audit plan, risk assessment, further audit procedures, and completion of audit work. Furthermore, it proposes and analyzes the problems in the case, and make suggestions for improvement. The thesis analyzes and discusses the audit methods of credit transaction from the perspective of audit theory and practice. The thesis puts forward some suggestions on establishing a systematic risk assessment system, assessing the risk of material misstatement according to the characteristics of clients, solving problems existing in substantive testing and strengthening professional competence of auditors. On one hand, it hopes to improve the audit quality of accounting firms and provide high-quality audit reports for report users. On the other hand, it hopes to provide support for risk management and financial accounting of commercial banks.
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