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必须重视对银行承兑汇票的审计。银行承兑汇票业务是商业银行的一种特色经营业务。但近些年 ,一些商业银行未严格遵守有关规定 ,较普遍地存在违规签发银行承兑汇票问题 ,有些已形成损失 ,严重影响了商业银行的经济效益 ,有的甚至涉嫌违违法。因此 ,在对商业银行的审计中必须重视对银行承兑汇票的审计。通过本案例的解析 ,可以使读者具体了解到对此类违纪案件的审计过程、审计方法及法规依据
We must attach importance to the audit of bank acceptance bills. Bank acceptance bill business is a kind of commercial bank business. However, in recent years, some commercial banks did not strictly comply with the relevant provisions. The issue of bank acceptance bills was generally issued in violation of regulations. Some of them have already caused losses and seriously affected the economic benefits of commercial banks. Some of them even allegedly violated the law. Therefore, in the audit of commercial banks must pay attention to the audit of bank acceptance bills. Through the analysis of this case, readers can make specific understanding of such cases of disciplinary cases of the audit process, audit methods and legal basis