Commercial Bank Financial Audit Research

Commercial bank as an important part in the financial markets, the financial supervision and regulation of commercial banks is very important to the operation of the financial markets.As for the national financial audit playing a role of "immune system", the important part of the national audit, it can make immense effectin the prevention of financial risks, exposing the disadvantages of financial development, resisting damage erosion in the financial system disease. And thefinancial audit must also take on maintaining the responsibility of the state's financial security and guard against financial risks.Around the financial audit of commercial banks, on the basis of the relevant audit results announcement contentin 2003 to 2015, I analyzed and summarized in this paper the main characteristics of the current financial audit of commercial banks.Through the analysis of the effect of different angles, I summarized the commercial bank financial audit at this stage in the audit business scope, audit approach, revealing the risks of potential and bank deficiency rectification notice, etc.And aiming at these deficiencies, I proposed the following suggestions:strengthening the audit of non-traditional business of commercial bank.strengthening the performance audit application in the field of commercial bank, building the index system of audit revealing the bank's risk,strengthening the information disclosure of bank rectification notice etc.This article completely based on the commercial bank financial audit related audit announcement posted audit, through statistics and performance analysis of composite, practically summarizes the characteristics of the current commercial bank financial audit, the achievements and the insufficiency, then for each lack of corresponding countermeasures,suggestions are put forward.Thinks for the reliable and typical data source, the conclusion is of constructive significance to improve the commercial bank financial audit.But this paper mainly on qualitative analysis, andpart of the interdisciplinary content is not enough in-depth, which should be further improved in the later research.