浅谈或有负债的审计

Discussion on the audit of uncertain debt

审计人员对或有负债进行审计时 ,可以采用查阅、询问、函证等方法 ,审查被审单位或有负债是否存在、确认金额是否可靠 。

The audit personnel may examine that if the uncertain debts of the objects' are in existence by means of referring, inquiring and the mail evidence as they are auditing the uncertain debt so as to confirm the reliability of the money and the veracity that is reported in the accounting report forms.