Chapter three . credit risk management and ias in state - owned commercial bank . credit risk is the possibility that borrower ca n ' t give back the loan to bank abiding by contracts 第三章国有商业银行信贷风险管理与独立审计制度信贷风险是指借款人不能按约偿还贷款的可能性。
This paper mainly uses the standard research method to discuss the questions of independent audit profession regulation from the relation between government regulation and self - regulation 本论文主要采用规范研究的方法,从政府监管和行业自律两者关系的角度讨论独立审计行业监管问题。
Party b ' s responsibility is to issue a real and legal capital verification report pursuant to the independent audit practical affairs proclamation no . 1 - - capital verification 乙方的责任是：按照《独立审计实务公告第1号? ?验资》的要求进行验资，出具审计报告，出具真实、合法的验资报告。
The importance of independent audit has been recognized . the development of cpa and the reformation of auditor firms play a fatal role in its independence 独立审计的重要性日益为人们所认识，注册会计师队伍在迅速扩大，会计师事务所脱钩改制使得其向独立的中介组织迈出了关键性的一步。
Article 20 the compliance department of an insurance company shall be managed separately from the internal auditing department and be under the independent audit conducted on a regular basis by the latter 第二十条保险公司的合规管理部门应当与内部审计部门相分离，并接受内部审计部门定期的独立审计。
