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1、审计定性与处罚3-金融保险部分（Auditqualitativeandpenalties3-financialinsurancesection）AuditqualityandpunishmentThree,financeandinsuranceCatalog(I)FinanceThe1.bookbusiness2.,highinterestreserve3.engageinsecuritiesorfuturestransactionsorprovidefundsandguaranteesfortransactions
2、4.illegalZhanyafunds5.commercialbanksareengagedinstockbusinessortrustinvestmentbusiness6.commercialbanksillegalinvestmentinrealestate7.commercialbanksillegallyinvestinnonbankfinancialinstitutionsandenterpriseswithintheterritory8.commercialbanksretainandembezzle
3、settlementfunds9.chargesextraforviolation(two)insurance10.notrequiredtoextractorcarryoverreserves11,theinsuranceinsurancefundandprovidentfundarenotinsuredaccordingtoregulations12.illegaluseofinsurancecompanyfunds(three)securities13.,forcustomersandthenbranch,fi
4、nancingstocks14.,violationsengagedinproprietarybusiness15.illegaltrading,misappropriation,lending,customersecuritiesormisappropriationofcustomerfunds(four)foreignexchangecontrol16.evasion17.arbitrage18.,unauthorizedconductforeignexchangebusiness19.,buyingandsel
5、lingforeignexchangewithoutpermission(disguisedtrading,foreignexchangespeculation)20.financialenterprisesaccountingandfinancialmanagementissues(I)FinanceThe1.bookbusinessQualitativeevidence:"measures"thepunishmentofillegalfinancialactsarticlell"financialinstitut
6、ionsarenotallowedinthefollowingmannerintheirbusinessactivities:(1)thedepositandloanbusinessshallnotbeaccountedfororregisteredintheaccountingsystemorshallnotbereflectedintheaccountstatement;(two)thedepositandloanbusinessinthesameaccountdifferentsqueezing;(three)
7、operatingincomeisnotincludedintheaccountingbooks;(four)outsidethebusinessbehaviorinotherways."Onthebasisofpunishment:"financialpenaltiesforviolations"Eleventh"financialinstitutionsinviolationoftheprovisionsoftheprecedingparagraph,giveawarning,confiscatetheilleg
8、alincome,imposeillegalincomeltimesmorethan5timesthefine;thereisnoillegalincome,imposeafineof100thousandyuanand500thousandyuan.Seniormanagementpersonneldirectlyresponsiblefor
