1, Diversity: Non-bank financial institutions include securities companies, insurance companies, trust companies, leasing companies and other types, and their business scope and operation methods are different, so the audit work needs to adopt different audit procedures and methods for different types of institutions.
2. Risk management: The business of non-bank financial institutions involves more risks, such as market risk, credit risk and liquidity risk.
3. Information technology: With the development of science and technology, non-bank financial institutions increasingly rely on information technology to support their business operations.