| 审计函证中应关注的问题 |
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| 引用本文： | 卫世兰.审计函证中应关注的问题[J].安徽农业大学学报,2003(3):59-61. |
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| 作者姓名： | 卫世兰 |
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| 作者单位： | 江西财经大学会计学院 |
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| 摘 要： | 本文就审计工作函证方法运用中存在的问题，提出应关注函证对象、方式、时间的选择，审计人员应直接控制函证过程，积极处理分析评价函证结果。
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| 关 键 词： | 审计 函证 控制 |
Issues Needing Attention in Letter Proving of Audit |
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| WEI Shi - lan.Issues Needing Attention in Letter Proving of Audit[J].Journal of Anhui Agricultural University,2003(3):59-61. |
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| Authors: | WEI Shi - lan |
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| Institution: | Accounting College, Jingxi University of Finance and Economics |
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| Abstract: | This article discusses some problems existing in the use of letter proof in audit and suggests that the object, method and time to he choose for the use of letter proof should he paid much attention to, and auditors should directly control the course of proving by letters, positively handle, analyse and evaluate the result. |
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| Keywords: | audit prove in the letter control |
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