应用程序允许银行审计员。

The application allows bank auditors to.

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因此，充分发挥商业银行审计的作用无疑迫切而重要。

Therefore, it is urge nt and imperative to give full play to the role of commercial banks in auditing.

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目前我国商业银行审计正处于账项基础审计向制度基础审计和风险基础审计过渡的混合阶段。

At present, auditing of our commercial Banks is in a mixed transitional period from transaction-based auditing to system-based auditing and risk-based auditing.

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