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目前,应收账款在我国很多上市公司的资产中占有较大的比重,它的真实性和正确性会直接影响财务报表,因此是审计的重点。而函证是应收账款审计中的重要程序之一,有效的函证,对于证明债务人的存在和被审计单位记录的可靠性有重要作用。在《中国注册会计师独立审计具体准则第27号》中明确规定:“注册会计师应当对应收账款进行函证,除非有充分证据表明应收账款对被审计单位会计报表不重要或函证很可能是无效的。如果不对应收账款进行函证,注册会计师应当在工作底稿中说明理由。如果认为函证很可能是无效的注册会计师应当实施替代审计程序.获取充分、适当的审计证据。”由此可见,对应收账款进行函证是我们在审计过程中必须进行的一项工作。
At present, accounts receivable account for a large proportion of the assets of many listed companies in our country. Its authenticity and correctness will directly affect the financial statements, so it is the key point of the audit. The certificate is one of the important procedures in the audit of accounts receivable. A valid certificate is very important to prove the existence of the debtor and the reliability of the record of the audited entity. In the “Chinese CPA Independent Auditing Specific Guidelines No. 27” clearly states: “Certified Public Accountants should be evidence of receivables, unless there is sufficient evidence that the accounts receivable on the audited entity accounting statements is not important or is very important May not be valid.If you do not give a letter of credit receivables, certified public accountants should explain the reasons in the working papers.If you think the letter is likely to be invalid CPA should implement alternative auditing procedures.Get adequate and appropriate audit evidence. ”Thus, the proof of accounts receivable is a work we must do in the audit process.