试论审计中应收账款函证程序的使用

审计中的函证程序是应收账款审计的一项重要程序 ,但在审计实务操作中 ,对函证程序的实施存在着诸多问题。该文分析了函证程序的使用中存在的一些问题 ,并提出了一些改进建议。

confirmation is an important proceduce in auditing accounting receivable. However, there are some problems in carrying out the procedure during the pratical operation. The article provides some advices to improve the problems which are mentioned above.;