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Notice of the Shanghai Office of China Banking Regulatory Commission on Forwarding the Notice of China Banking Regulatory Commission on Issuing the Guidelines on the Supervision of External Audit of Banking Financial Institutions
(No.184 [2010] of the Shanghai Office of China Banking Regulatory Commission)
All Chinese-funded and foreign-funded corporate banks, non-banking financial institutions, branches of foreign banks, and village banks in Shanghai:
We hereby forward the Notice of China Banking Regulatory Commission on Issuing the Guidelines on the Supervision of External Audit of Banking Financial Institutions (No.73 [2010] of China Banking Regulatory Commission) to you for your compliance and implementation.
Annex: Notice of China Banking Regulatory Commission on Issuing the Guidelines on the Supervision of External Audit of Banking Financial Institutions (No.73 [2010] of China Banking Regulatory Commission)
Shanghai Office of China Banking Regulatory Commission
September 1, 2010
Notice of China Banking Regulatory Commission on Issuing the Guidelines on the Supervision of External Audit of Banking Financial Institutions
(No.73 [2010] of China Banking Regulatory Commission)
All local offices of China Banking Regulatory Commission (CBRC); all policy banks, state-owned commercial banks, joint-stock commercial banks, and financial asset management companies; postal savings banks; all provincial level rural credit cooperatives unions; and the trust companies, enterprise group finance companies and financial leasing companies under the direct supervision of the CBRC:
We hereby notify you of the Guidelines on the Supervision of External Audit of Banking Financial Institutions for your compliance and implementation.
All local CBRC offices shall forward this Notice to all branch offices of CBRC and banking financial institutions within their respective jurisdiction.
China Banking Regulatory Commission
August 11, 2010
Guidelines on the Supervision of External Audit of Banking Financial Institutions
| | 中国银行业监督管理委员会上海监管局关于转发中国银监会印发《银行业金融机构外部审计监管指引》的通知
（沪银监通[2010]184号）
在沪各中外资法人银行、非银行法人金融机构、外国银行分行、村镇银行：
现将《中国银监会关于印发＜银行业金融机构外部审计监管指引＞的通知》（银监发[2010]73号）转发给你们，请遵照执行。
附件：《中国银监会关于印发＜银行业金融机构外部审计监管指引＞的通知》（银监发[2010]73号）
中国银行业监督管理委员会上海监管局
二0一0年九月一日
中国银行业监督管理委员会关于印发《银行业金融机构外部审计监管指引》的通知
（银监发[2010]73号）
各银监局，各政策性银行、国有商业银行、股份制商业银行、金融资产管理公司，邮政储蓄银行，各省级农村信用联社，银监会直接监管的信托公司、企业集团财务公司、金融租赁公司：
现将《银行业金融机构外部审计监管指引》印发给你们，请遵照执行。
请各银监局将本通知转发至辖内各银鉴分局和银行业金融机构。
中国银行业监督管理委员会
二0一0年八月十一日
银行业金融机构外部审计监管指引
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Chapter I General Provisions
| | 第一章 总则
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Article 1 To give full play to the supplementary role of external audit in the supervision of the banking sector and promote the steady business operations of banking financial institutions, these Guidelines are formulated in accordance with the Banking Supervision Law of the People's Bank of China and other laws and regulations.
| | 第一条 为充分发挥外部审计对银行业监管的补充作用，促进银行业金融机构稳健经营，根据《中华人民共和国银行业监督管理法》等法律法规，制定本指引。
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Article 2 The term “banking financial institutions” as mentioned in these Guidelines refers to various banking financial institutions at the corporate status legally established within the territory of China and the branches of foreign banking financial institutions established within the territory of China.
The term “external audit” as mentioned in these Guidelines refers to an external audit institution's audit of the annual financial reports of banking financial institutions; and the term “external audit institution” refers to an accounting firm that conducts external audit of banking financial institutions upon the entrustment thereof, hereinafter referred to as the external audit institution. The term “banking regulatory authority” as mentioned in these Guidelines refers to the CBRC and its dispatched offices.
| | 第二条 本指引所称银行业金融机构是指依法在中国境内设立的各类银行业金融机构法人，以及外国银行业金融机构在中国境内设立的分支机构。
本指引所称外部审计是指外部审计机构对银行业金融机构的年度财务报告审计；外部审计机构是指接受银行业金融机构委托对其进行外部审计的会计师事务所，以下简称外审机构。本指引所称银行业监管机构，是指中国银监会及其派出机构。
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Article 3 A banking financial institution shall establish and improve the relevant rules and regulations on entrusting external audit institutions.
The board of directors of a banking financial institution shall bear the ultimate responsibility for external audit.
| | 第三条 银行业金融机构应当建立健全委托外审机构的相关规章制度。
银行业金融机构董事会对外部审计负最终责任。
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Chapter II Audit Entrustment
| | 第二章 审计委托
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Article 4 A banking financial institution shall entrust an external audit institution which is independent, professionally competent and with a good reputation to engage in the audit business. The appraisal of a qualified external audit institution shall include but not limited to the following factors:
| | 第四条 银行业金融机构应当委托具有独立性、专业胜任能力和声誉良好的外审机构从事审计业务。对合格外审机构的评估包括但不限于以下因素：
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1. It maintains its independence either in form or in essence;
| | （一）在形式和实质上均保持独立性；
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2. Its scale, resources and risk tolerance match the asset size, business complexity, etc. of the entrusting banking financial institution;
| | （二）具有与委托银行业金融机构资产规模、业务复杂程度等相匹配的规模、资源和风险承受能力；
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3. It has enough certified public accountants with the experiences of auditing banking financial institutions and has the professional competence of auditing banking financial institutions;
．．．．．． | | （三）拥有足够数量的具有银行业金融机构审计经验的注册会计师，具备审计银行业金融机构的专业胜任能力；
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