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向银行函证是注册会计师审计、验资工作中需要执行的核心程序之一,《中国注册会计师审计准则1312号-函证》、《中国注册会计师审计准则1602号-验资》以及《中国注册会计师审计准则1612号-银行间函证程序》对此均做了明确要求。1999年财政部、中国人民银行曾联合发布《关于做好企业的银行存款借款及往来款项函证工作的通知》(财协字〔1999〕1号,以下简称1999年通知),该通知对函证格式、回函期限
Letter to the bank is one of the core procedures that need to be carried out in auditing and capital verification of certified public accountants. The auditing standards of China Certified Public Accountant No. 1312 - Letter, No. 1602 of China Auditing Standards for Certified Public Accountants - Capital Verification and the auditing of Chinese certified public accountants Guideline No. 1612 - Inter-bank Accreditation Procedures sets out clearly all of these requirements. In 1999, the Ministry of Finance and the People’s Bank of China jointly promulgated the “Circular on Doing Well the Work of Bank Deposit Borrowings and Current Accounts Verification” (Cai Xie Zi [1999] No. 1, hereinafter referred to as the 1999 Notice) Card format, reply deadline