Therefore , it " s possible for external audit to act as internal audit . in chapter four , due to the debate on whether outsourcing or not , an analysis on the superiority and the inferior position is developed to conclude that outsourcing does n ' t mean internal audit is denied completely . contrarily the cooperation of internal auditor and external auditor on internal audit is a trend 第四部分在总结近年来有关内部审计外部化争论的基础上，分析内部审计外部化的优势和劣势，表明内部审计外部化并不意味着内部审计被完全取代，内部审计外部化的结果是内部审计部门和外部审计组织相互结合开展内部审计业务，结合的比例会因企事业单位的规模、行业的特点及内部审计部门的能力等而不同。
The paper points the safeguard countermeasures should process in both system and operation . it advises a new thought that we could apply the audit theory for unsymmetrical information to the credit risks control of commercial banks . it also perfect the financial analysis method suited to mses 在防范环节，本文认为商业银行应从制度、操作两个层面进行，并着重从会计角度，提出了用外部审计模式解决商业银行在中小企业信贷业务中信息不对称问题的新思路；从财务角度，本文着重完善了适应中小企业情况的财务分析方法。
Chapter four reviews the involvement process of the overseas statement of auditing standards about detecting fraud , and obtains the enlightenment that exterior audit objective passed through 70 years development and returns to the zero point namely " responsibility for fraud detection " . and then this part proposes that we should construct the auditing model based on auditing objectives , therefore design the detecting - fraud auditing model 第三部分内容:在对制度基础导向审计模式、传统风险导向审计模式以及现代风险导向审计模式在我国适用性的分析基础上,回顾了国外舞弊导向审计准则的变迁过程,指出外部审计目标1经过70年的发展变迁又回到了原点即“查错防弊” 。
In order to improve the quality of information disclosure of china ' s commercial bank quickly , this thesis proposes that the following measures should be taken : firstly , accelerating china financial reform so as to enhance the ability of bank of information disclosure ; secondly , ameliorating internal control mechanics of commercial bank and strengthening outside audit mechanics ; thirdly , making the information disclosure mechanism of commercial bank to be perfect ; lastly , strengthening bank supervision to supervise and urge commercial bank strictly to improve the quality of information disclosure 导致我国商业银行信息披露质量欠佳的原因包括商业银行治理结构不健全、内控制度不完善、经营管理者素质有待提高和外部相关制度建设不完备等。为加快提高我国商业银行信息披露质量，本文提出了具体的对策建议：第一，加快金融改革，健全商业银行信息披露主体；第二，改进商业银行内控制度，强化外部审计；第三，完善商业银行信息披露制度；第四，加强银行外部监管，严格督促商业银行提高信息披露质量。
Social supervision of corporation governance mainly exerts the influence of agency and consumers on the running of corporation , while agency supervises the illegal behavior of corporations by independently external audit , and consumers do this by acquiring legal knowledge to protect their own rights 公司治理的社会监督主要是发挥中介组织和消费者对公司的约束作用，中介组织通过独立的外部审计来制约公司管理层的违法违章行为，消费者则通过增强法律知识和维权意识来保护自身的权利，从而制约公司的生产经营。
As for scandals of accouting and auditing , auditors are blamed seriously . lt is unfair for auditors to be burdened with so much blamings . ln fact . the corporate governance influences the independence of auditing the managers have the right to choose auditors because of the owner ' s equity structure . so the auditors can not express their opinions independently . they are often influenced by shareholders . they are often influenced by internal control . so we can not depend on auditors " opinions “一股独大”的现象导致了严重的内部人控制，使得上市公司的审计委托人实际上并非实质意义上的财产所有者，而使得公司的经营管理层拥有决策权，因此，由经营管理层聘任外部审计人员来监督自身的经营行为，严重影响了审计的独立性。
The first is information sharing mechanism among all financial supervision departments ; the second is that law of banking supervision should be perfected as soon as possible ; the third is that the regulation pattern should be transformed ; fourth , external audit should be utilized . fifth , deposit insurance system should be built , and financial service office should be built up throughout every province 要想顺利达到设立中国银监会预期的目的，以下几个方面需要完善或建立：完善金融监管法律体系，转变监管理念，引入外部审计，建立有效的信息共享机制和协调机制，建立存款保险制度和成立地方金融服务办公室等。
We can learn from other countries " experiences of corporate governance . the auditing committee system can perfect corporate governance . the most important of all . the members of auditing committee are mostly independent directors . the members of the committee can supply chances for internal auditing . extenal auditing and managers to communicate with each other . the independent directors can make information exchange with internal auditors . at the same time , auditing committee have the rights to select external auditing . they can make a comment of the auditors " working 审计委员会的独立董事通过与内部审计人员建立一种独立、坦白的工作信息流，能够弥补由于其地位的微妙而导致的职能缺陷，实现内审监督的再监督。审计委员会有权参与考察、聘任外部审计人员。因此，审计委员会的机构设置、人员构成、职能目标使其成为公司内部审计、外部审计、企业管理层沟通的桥梁。
