审计中函证运用技巧的若干探讨

On application techniques of certificate by letter in auditing

审计中函证使用常会遭遇一些困境。CPA应把握好函证运用技巧,辩证地选择函证方式、实施预审时注重提前实施函证、严格控制函证实施过程、注重替代审计程序方式的使用。审计中运用函证技巧应坚持高度重视审计风险等几个基本原则。

We might encounter some difficulties in the application of certificate by letter in auditing.In auditing practices,CPA should grasp available application techniques,choose auditing methods dialectically,implement letter certificate in preliminary auditing,control the course of auditing practice and emphasize the use of alternative auditing procedures.It is vital to attach importance to some basic principles in the application of auditing techniques.