从证监会处罚看会计师事务所银行函证程序

Analysis of the Accounting Firm Bank Confirmation Procedure from the View of CSRC

银行函证,是会计师事务所执行审计工作时必须执行的一项核心审计程序,而取得的回函作为审计人员独立、直接获取的外部证据,可靠性一般大于直接从企业取得的证据,是审计工作重要的审计底稿,是注册会计师识别财务报表错误与舞弊行为、降低审计风险的至关重要的依据。论文从2017年证监会对会计师事务所的处罚中,提取了有关银行函证的部分,对银行函证的主要流程中的注意事项进行了探讨。

Bank confirmation is a core accounting procedure when accounting firm doing account works, and the response letter as the external evidence obtained by auditors independently and directly, its reliability is generally greater than the evidence obtained directly from the enterprise,it is the important audit paper of accounting work and the important basis for CPA recognizing the mistake and fraud of financial statement and reducing the accounting risk. From the publishes on accounting firm from the 2017 CSRC, paper extracts the part of bank confirmation, and discusses the attentions in the main process of bank confirmation.