1, review of foreign exchange loan conditions: review whether the loan is included in the plan in advance, whether the economic effect of the loan project is obvious, and whether the repayment of the loan project is guaranteed;

2. Review of the use of foreign exchange loan funds: review whether the borrowed foreign exchange funds are used for emergency projects, whether the borrowed foreign exchange funds are lent to other enterprises, whether the foreign exchange loans meet the actual needs, and whether the loan funds are greater than the actual expenditure needs;

3. Review of foreign exchange loan management: review whether the foreign exchange loans of foreign trade enterprises are reflected separately, and whether the foreign trade enterprises implement special personnel to review, manage and supervise the entrusted foreign exchange loan projects.

The audit of foreign exchange loan business is a type of foreign exchange revenue and expenditure business audit, which is to supervise the legality, authenticity and efficiency of foreign exchange revenue and expenditure business of foreign trade enterprises.