摘 要：The Basel Committee on Banking Supervision has today published supervisory guidance on External audits of banks.

The document enhances and supersedes the previous Committee guidance published in 2002 on the relationship between banking supervisors and banks' external auditors and in 2008 on External audit quality and banking supervision.

The new guidance focuses primarily on factors that contribute to enhancing audit quality at banks. In particular:

（1）it reinforces the key role a board's audit committee plays in promoting quality bank audits through effective communication with the external auditor and robust oversight of the external audit process.

As such, the document provides a framework to assist audit committees in the governance and oversight of the external audit function;

（2）it highlights areas of common interest between the external auditor and banking supervisors and how the two can effectively interact via a strong, two-way dialogue, thereby contributing to both audit quality and financial stability;

（3）it describes the Committee's expectations and recommendations on how internationally accepted auditing standards should be tailored to an audit in response to risks and issues specific to banks.

This includes the external auditor's knowledge and competence in banking-related matters, and the identification of areas of banking where professional scepticism is particularly important for a high-quality audit.

The Committee also makes recommendations that go beyond current professional standards and highlights key areas where significant risks of material misstatement in banks' financial statements often arise.

详情请见： http://www.bis.org/press/p140331a.htm