函证

有关承认债务的证据。这个函证过程旨在证明欠款客户和其他债务人确实存在，并且他们承认这些债务。

This confirmation process is designed to provide evidence that the customers and other debtors actually exist , and that they acknowledge the indebtedness .

律师进行核查和验证，可以采用面谈、书面审查、实地调查、查询和函证、计算、复核等方法。

For the purpose of check and verification , lawyers may take such measures as interview , written review , on-site inspection , inquiry and confirmation , calculation and recheck .

该文还指出对流动资产进行大量核查，甚至函证是审计工作的重点。

Examining current assets is the main point of auditing .

她要求所有那些收到卡片的人给她回复函证。

She had called for confirmations from all those to whom cards were sent .

国际审计准则505号：函证

International Standard on Auditing 505 External Confirmations

加强应收账款函证；

Strengthen investigation of account receivable ;

审计函证中应关注的问题③公众的参与，特别是工会的参与和椎动；

Issues Needing Attention in Letter Proving of Audit ③ Public participation , such as the participation of worker unions ;

现金审计中最重要的一步是审计师独立从银行获得存款余额函证。

The most important step in the auditing of cash is the independent verification of the balance with the bank .

首先，我希望审计师们能够从这些事件中学到重要的一课–保持对询证函的控制，不能让客户参与到函证过程中。

I expect auditors have learned their lesson about maintaining control of the confirmation and not letting the client participate in the process .

买方银行将证实拨款能力，但卖方银行得先按照意向函证实产品的供应。

Buyer 's bank will confirm funding capability only if the seller 's bank will confirm availability of the product as per the letter of intent .

详细阐述舞弊审计应当格外注意的重要审计程序，包括询问、分析程序、函证以及监盘。

Detail fraud shall be given extra attention to the important audit procedures , including the questioning , analysis procedures , letter card and prison dish .