本文選題：應(yīng)收賬款　切入點：函證程序　出處：《經(jīng)濟(jì)縱橫》2011年05期

【摘要】：函證程序是審計應(yīng)收賬款中最重要和最有效的一種程序,但其在實際應(yīng)用中存在函證本身有局限性、函證回收率低及函證程序使用不規(guī)范等問題。因此,應(yīng)科學(xué)設(shè)計函證、加強對審計從業(yè)人員的職業(yè)教育、國家加強立法,以提高應(yīng)收賬款的審計質(zhì)量,確保財務(wù)報表中應(yīng)收賬款記錄的真實性和正確性。
[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.
【作者單位】： 吉林財經(jīng)大學(xué)會計學(xué)院;
【分類號】：F239.4

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