审计工作中银行函证的审计风险及应对

Audit Risks and Countermeasures of Bank Confirmation in Audit Work

银行函证程序是注册会计师审计过程中的重要程序之一,是识别被审计单位货币资金财务造假的有效手段,但由于部分被审计单位存在舞弊行为,加上审计人员未严格遵守审计准则,未保持合理的职业怀疑,使得函证程序失效,最终导致审计失败.文章通过分析近五年中国证监会及其派出机构对会计师事务所出具的行政处罚决定书中部分典型审计失败案例涉及的银行函证问题,总结出银行函证程序实施过程中的审计风险,并根据实务经验提出了一些建议,旨在提高审计人员实施银行函证程序的质量,降低审计风险.

The bank confirmation procedure is one of the important procedures in the audit process of certified public accountants,and is an effective means to identify the financial fraud of the monetary funds of the audited units.However,due to the fraudulent behavior of some audited units and the auditors'failure to strictly abide by the auditing standards and maintain reasonable professional suspicion,the bank confirmation is invalid,which eventually leads to audit failure.By analyzing the bank confirmation problems involved in some typical audit failure cases in the administrative penalty decision issued by the China Securities Regulatory Commission and its dispatched offices to the accounting firms in the past five years,this paper summarizes the audit risks in the implementation of the bank confirmation procedure,and puts forward some suggestions based on practical experience,aiming to improve the quality of the implementation of the bank confirmation procedure by auditors and reduce the audit risks.