一种典型的审计方法：伦敦金融城的电子表格审计方法
A Typical Model Audit Approach: Spreadsheet Audit Methodologies in the City of London
摘要：
电子表格审计和审查程序是伦敦金融城几乎所有金融交易的重要组成部分。结构化流程用于发现支持所有类型重大交易的大型财务电子表格中的错误。严重的错误通常会被发现，并反馈给模型开发团队，通常是在极端时间紧迫的情况下。修正后的模型构成完成交易的实质，进行模型审计和审查的公司在出现任何剩余重大错误的情况下将承担重大财务责任。值得注意的是，在英国，尽管电子表格在商业上无处不在，但电子表格错误的管理在伦敦金融城之外几乎闻所未闻。
英文摘要：
Spreadsheet audit and review procedures are an essential part of almost all City of London financial transactions. Structured processes are used to discover errors in large financial spreadsheets underpinning major transactions of all types. Serious errors are routinely found and are fed back to model development teams generally under conditions of extreme time urgency. Corrected models form the essence of the completed transaction and firms undertaking model audit and review expose themselves to significant financial liability in the event of any remaining significant error. It is noteworthy that in the United Kingdom, the management of spreadsheet error is almost unheard of outside of the City of London despite the commercial ubiquity of the spreadsheet.
机构、总结、中文摘要均由AI分析而来，可能存在错误，请以论文正文为准。
