论文部分内容阅读
信贷业务结构化审计方法是对金融机构贷款企业的重要会计数据和业务指标等要素信息进行提取,形成规范审查表,并按国家宏观调控政策要求以及金融机构有关信贷管理规定的要点,对提取出来的重要信息逐项进行对比、计算、核查和分析,从而得出相关问题线索的审计方法。该方法具有以下几方面的特点:
The structured audit of credit business is to extract key information such as important accounting data and business indicators from the lending enterprises of financial institutions and to form a normative examination form. According to the requirements of the state’s macro-control policies and the relevant credit management provisions of financial institutions, Of the important information one by one contrast, calculation, verification and analysis, which leads to the clues related to audit methods. The method has the following characteristics: