Research On Audit Quality Of State-owned Commercial Banks From The Perspective Of Full Coverage

In December 2015,the general office of the communist party of China central committee and the state council issued the implementation opinions on implementing full audit coverage,proposing to innovate audit techniques and methods,coordinate and integrate audit resources,and audit the management,use and operation of state-owned assets at home and abroad by stateowned enterprises,including financial enterprises.In March 2019,premier li keqiang once again stressed the need to strengthen financial regulation and prevent and defuse financial risks in his government work report.As the global economic integration and the development of information technology,the financial industry is facing new challenges and risks,the state-owned commercial bank as a typical representative of the financial industry,the business scope expanding with the development of social economy,innovative business constantly,gradually increase,the potential risks of state-owned commercial Banks to strengthen the audit supervision of the stable operation of the financial market is becoming more important.Audit is an important part of the party and the state supervision system,the national audit is one of the important means of governance,in the maintenance of play an irreplaceable role in the financial market stability,the state-owned commercial Banks and other financial institutions to review the development of the national audit must be scientific and efficient work,to show the advantages of the independence and authority,play the role of prevention and reveal its risk.Through the way of case study,using qualitative and quantitative analysis method,from the perspective of the audit for the whole study of the state-owned commercial bank audit quality,can promote the improvement of state-owned commercial Banks to audit their audit quality,build a full coverage of audit supervision system,also can promote state-owned commercial Banks to improve their management ability,prevent financial risks and maintain financial market stability.Under the paper,first of all,from the perspective of the whole audit with the basic theory of state-owned commercial Banks,in detail elaborated the auditing theoretical basis and practical significance,on the basis of the theory of governance theory,entrusted economic responsibility and macro-prudential management theory as the theoretical support of research,at the same time,respectively from the state-owned commercial bank audit for the whole complete coverage of the necessity,the perspective of the contents of the state-owned commercial bank audit quality analysis,the state-owned commercial bank audit to achieve full coverage path three aspects indepth theoretical analysis.Secondly,based on the actual audit situation of state-owned commercial bank of A by the national audit office,this paper studies the problems existing in the audit process of state-owned commercial bank of A by the national audit office and obtains case enlightenment from these problems.Finally,through the analysis of the audit cases of A state-owned commercial bank,the paper puts forward Suggestions to improve the audit quality of state-owned commercial bank from the perspective of full coverage.Realizing a complete coverage of the state-owned commercial bank audit in order to improve the audit quality is still have a lot of state-owned commercial Banks need to solve the problem,in order to ensure that the state-owned commercial bank audit can effectively play a role of supervision and verification,can optimize auditing procedures,improve the audit from the technical level and improve the system of audit environment three big aspects to achieve complete coverage of the state-owned commercial bank audit.It is hoped that the research of this paper can have certain reference and practical significance to the audit of other commercial Banks.