| 民族地区国有商业银行审计探析 |
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| 引用本文： | 高强,吕中允.民族地区国有商业银行审计探析[J].大连民族学院学报,2006,8(4):117-119. |
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| 作者姓名： | 高强 吕中允 |
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| 作者单位： | 大连民族学院,经济管理学院,辽宁,大连116605;辽宁税务高等专科学校,辽宁,大连116023 |
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| 摘 要： | 商业银行会计信息质量很大程度上取决于其内部控制制度的健全及有效程度,注册会计师在审计民族地区国有商业银行年度会计报表时应充分关注其内部控制制度的评价,发表恰当、公允的审计意见,以促进民族地区经济可持续发展。
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| 关 键 词： | 国有独资商业银行 内部控制制度 注册会计师 |
| 文章编号： | 1009-315X(2006)04-0117-03 |
| 收稿时间： | 03 10 2006 12:00AM |
| 修稿时间： | 2006年3月10日 |
Auditing Accounting Statement of Commercial Banks of China in Minority Regions |
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| GAO Qiang,LU Zhong-yun.Auditing Accounting Statement of Commercial Banks of China in Minority Regions[J].Journal of Dalian Nationalities University,2006,8(4):117-119. |
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| Authors: | GAO Qiang LU Zhong-yun |
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| Institution: | College of Economics and Management Dalian Nationalities University, Dalian Liaoning 116605, China |
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| Abstract: | The accounting information quality of the state-owned commercial banks of the sole proprietorship in minority regions is closely related to its internal control system.CPA should appraise and utilize the internal control system of commercial banks so as to offer proper and just audit which helps promote the sustainable economic development in minority regions. |
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| Keywords: | the state-owned commercial banks of the sole proprietorship internal control system certified public accountant auditing |
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