但是，我们也许有更加有效的方法来避免银行询证函舞弊。
德勤在对银行询证函和其它程序的可靠性提出疑问后辞职。
Deloitte resigned after raising issues related to the reliability of the bank confirmation process, among other things.
上述事件的证据表明，审计师根本无法依赖地方银行的银行询证函。
The evidence from the cases cited above indicates that auditors simply cannot rely upon local bank confirmations.
c向顾客发送特殊询证函，以确定销售电话是在所报告的日期打出。
C. Sent special confirmations to customers to determine that sales calls were made on the reported dates.
如果一家公司有意舞弊，银行询证函这一审计程序对他们来说是一项重要的威胁。
If a company is intent on committing fraud, the bank confirmation process is a major threat to their activities.
的时候，银行询证函都不会出现差异–毕竟审计师们是从银行对账单上摘取这些数字的。
The balance matches 99.999% of the time – after all the auditor picked the number off the bank statement.
为了掩饰舞弊行为，参与舞弊的公司管理层们需要制作伪造的银行对账单并阻碍银行询证函审计程序。
To cover up those frauds, the fraudsters need to generate fake bank statements and corrupt the confirmation process.
但是，银行询证函仍然是一个至关重要的程序，它证明了审计师取得的银行对账单上面的数字是正确的。
But it is an important step, it verifies that the bank statement had the correct balance on it.
这个事件明显的表明，德勤无法信任银行的分支机构所签署的询证函，也就是说询证程序被以某种方式破坏了。
This appears to indicate that Deloitte could not trust the confirmations signed by branch offices of the bank, suggesting that the process was corrupted in some way.
通过平时赠送礼品和在工作中的协助，CEO或许可以同一位地方银行官员建立起深厚的关系，这种关系给了他机会向那位官员索要虚假的银行对账单和询证函。
Through regular gifts and business assistance the CEO might build strong guanxi with a local bank manager that would give him the opportunity to ask for fake statements and confirmations.
通过平时赠送礼品和在工作中的协助，CEO或许可以同一位地方银行官员建立起深厚的关系，这种关系给了他机会向那位官员索要虚假的银行对账单和询证函。
Through regular gifts and business assistance the CEO might build strong guanxi with a local bank manager that would give him the opportunity to ask for fake statements and confirmations.
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