中文摘要：

本文以公允价值审计为切入点，深入探讨了外部审计功能的发挥对银行业系统性风险监控的作用。在剖析了公允价值计量对银行业系统性风险影响的基础上，本文论证了公允价值审计是有助于银行业系统性风险监控，并以公允价值审计在银行业的实施状况为基础，从建立政府审计与社会审计的协同机制，以及构建外部审计与银行监管的协作框架两个方面构建了基于公允价值审计的银行业系统性风险的监控机制，旨在更好地发挥外部审计的功能作用，加强对银行业系统性风险的监控，促进金融稳定，维护金融安全。

英文摘要：

This paper explores whether external audit function contributes to the controlling over systemic risk in the banking industry on the perspective of the audit of fair value measurements. We find that external audit function can help the controlling over systemic risk in the banking industry after analyzing the effects of fair value measurements on systemic risk in the banking industry. Based on the implementation of the audit of fair value in the banking industry, considering the establish- ment of the coordinated mechanism of government audit and social audit as well as the coordinated framework of outside audit and banking supervision, we expect to build the auditing controlling mechanisms over fair value measurements in the banking in- dustry in order to perfect external audit function, which can enhance the controlling over systemic risk to promote financial stabil- ity and safeguard financial security.