关于应收账款函证质量控制的探讨

Analysis of Quality Controls of Correspondent Method on Credit Accounts

文章论述了在审计实务操作中,应从控制应收账款函证过程、选用审计方式、重视使用替代审计程序、处理和评价函证结果、作好工作底稿的记录等几方面来提高函证应收帐款质量、保证函证程序的可靠性和有效性。

This paper expounds that during the process of the operation of practical auditing, the improving of qualities of credit accounts' correspondent method and the guarantee of the reliability and the validity of the procedure of corresspondent method are from these aspects: controlling of the procedure of credit accounts' correspondent method, selecting patterns of auditing , attaching impotrance to using superseding procedures of auditing, dealing with and evaluating results of correspondent method, aking detailed notes of working manuscripts.