应收账款询证函有效性分析

发布时间：2018-03-23 10:58

本文选题：应收账款　切入点：函证程序　出处：《经济纵横》2011年05期

【摘要】：函证程序是审计应收账款中最重要和最有效的一种程序,但其在实际应用中存在函证本身有局限性、函证回收率低及函证程序使用不规范等问题。因此,应科学设计函证、加强对审计从业人员的职业教育、国家加强立法,以提高应收账款的审计质量,确保财务报表中应收账款记录的真实性和正确性。
[Abstract]:The letter proof procedure is one of the most important and effective procedures in auditing accounts receivable, but there are some problems in its practical application, such as the limitation of the letter proof itself, the low recovery rate of the letter proof and the non-standard use of the letter proof procedure, etc. Therefore, it is necessary to design the letter certificate scientifically. In order to improve the audit quality of accounts receivable and to ensure the authenticity and correctness of accounts receivable records in financial statements, we should strengthen the vocational education of audit practitioners and strengthen the legislation of our country.
【作者单位】：吉林财经大学会计学院;
【分类号】：F239.4

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