Article 3 a banking financial institution shall establish and improve the relevant rules and regulations on entrusting external audit institutions.
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。
A banking financial institution must set up a rolling inspection system for deposit risks which meets the risk management requirements.
银行业金融机构必须建立适应风险管理的存款风险滚动式检查制度。
The board of directors of a banking financial institution shall bear the ultimate responsibility for external audit.
银行业金融机构董事会对外部审计负最终责任。