信贷业务审计是银行机构的一项重要审计项目,也是一项比较复杂的审计项目,其涉及的内容范围广、业务环节多,因此,正确选用审计程序和审计方法很重要。可以说,审计程序和审计方法设计是否科学合理,是审计人员在实施审计方案过程中,能否实现审计方案提出的审计目标的关键。根据近年的审计工作实践,笔者编写了 Credit business audit is an important audit project of banking institutions. It is also a relatively complicated audit project. It involves a wide range of contents and many business links. Therefore, it is very important to correctly choose audit procedures and audit methods. It can be said that the audit procedures and audit method design is scientific and reasonable, is the audit staff in the implementation of the audit program, the audit program can achieve the audit objectives set by the key. According to the audit practice in recent years, I wrote