审计函证中应关注的问题

Issues Needing Attention in Letter Proving of Audit

本文就审计工作函证方法运用中存在的问题,提出应关注函证对象、方式、时间的选择,审计人员应直接控制函证过程,积极处理分析评价函证结果。

This article discusses some problems existing in the use of letter proof in audit and suggests that the object,method and time to be choosen for the use of letter proof shoud be paid much attention to,and auditors should directly control the course of proving by letters,positively handle,analyse and evaluate the result.