询证作为审计中一种常用的程序和方法，它包括查询和函证。
... 询证 confirmation 询证函 confirmation requests 询证函的否定方法 negative method of confirmation requests ...
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... Lender 贷款人 Letter of confirmation 询证函 Letter of credit 信用证 ...
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... 审计的前提条件 Conditions for an audit 询证函 Confirmation 合并过程 Consolidation process ...
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... 函证 circulars for confirmation 询证函 circularization 验资 assess capital ...
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积极式询证函 positive confirmation request
消极式询证函 negative confirmation request
银行询证函 Bank Confirmation ; [审计] bank confirmation request
询证函的否定方法 [审计] negative method of confirmation requests
证券询证函 [审计] confirmation request-securities
询证函的肯定式方法 [审计] positive method of confirmation request
询证信函 confirmation letter ; letter of confirmation
发函询证 circularization
通函询证 circularization ; circular for confirmation
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.
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