函证是指注册会计师为了获取影响财务报表或相关披露认定的项目的信息,通过直接来自第三方对有关信息和现存状况的声明,获取和评价审计证据的过程,例如对应收账款余额或银行存款的函证。函证是注册会计师获取审计证据的重要审计程序,多用于执行审计和验资业务。通过函证获取的证据可靠性较高,因此,函证是受到高度重视并经常被使用的一种重要程序。
请高手帮忙翻译一下论文的摘要,谢谢啦_百度知道 关键词】函证 控制 替代程序 审计风险 [gap=795]Key Words】confirmation,control,alternative procedures,audit risk
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... provision for doubtful debts坏账准备 letter of confirmation(函证) positive/negative confirmation(积极/消极函证) ...
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函证 External confirmation 事实错报、判断错报和推断错报 Factual misstatements, judgemental misstatements and projected misstatements ..
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... 水平 level 函证 circulars for confirmation 询证函 circularization ...
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积极式函证 positive confirmation request ; Positive confirmation
肯定式函证 [审计] positive confirmation
银行存款函证 Bank Confirmation
积极/消极函证 Positive/negative confirmation
函证日后收款 subsequent to confirmation
签证函 Visa Letter
往来账务核对及函证 Handles enquiries and confirmation letter to /from suppliers
否定式函证 negative confirmation
积极式询证函 positive confirmation request
如果注册会计师直接到外汇指定银行函证,外汇指定银行应当在当日予以回复。
If the CPA directly goes to the designated foreign exchange bank to inquire, the latter shall make a reply on the same day.
这个函证过程旨在证明欠款客户和其他债务人确实存在,并且他们承认这些债务。
This confirmation process is designed to provide evidence that the customers and other debtors actually exist, and that they acknowledge the indebtedness.
核实材料内容。通过函证、查询、电话等方式对申请材料有关内容进行核实,作好记录工作。
Verifying the materials. The examiners shall verify the relevant contents of the application materials through letters, inquiries, telephone calls or any other means, and should make good transcripts.
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