询证函

c向顾客发送特殊询证函，以确定销售电话是在所报告的日期打出。

C.Sent special confirmations to customers to determine that sales calls were made on the reported dates .

昨天，中国生物科技的银行询证函大考也以失败告终–该公司审计师BDO宣布辞职。

Yesterday China-Biotics failed its cash confirmation test when auditor BDO resigned .

通过平时赠送礼品和在工作中的协助，CEO或许可以同一位地方银行官员建立起深厚的关系，这种关系给了他机会向那位官员索要虚假的银行对账单和询证函。

Through regular gifts and business assistance the CEO might build strong guanxi with a local bank manager that would give him the opportunity to ask for fake statements and confirmations .

但是，我们也许有更加有效的方法来避免银行询证函舞弊。

But there may be a more effective way to deal with this .

银行在询证函上签字盖章后将其寄还审计师。

The bank signs the confirmation form and sends it back to the auditor .

审计师和客户的显然已经彻底决裂。令人震惊的是，我们又看到了一家账面上拥有巨额现金与银行存款余额的公司其实是在伪造银行询证函。

It is amazing that we have yet another company with huge cash balances apparently falsifying bank confirmations .

上述事件的证据表明，审计师根本无法依赖地方银行的银行询证函。

The evidence from the cases cited above indicates that auditors simply cannot rely upon local bank confirmations .

德勤在对银行询证函和其它程序的可靠性提出疑问后辞职。

Deloitte resigned after raising issues related to the reliability of the bank confirmation process , among other things .

但是，银行询证函仍然是一个至关重要的程序，它证明了审计师取得的银行对账单上面的数字是正确的。

But it is an important step , it verifies that the bank statement had the correct balance on it .

为了掩饰舞弊行为，参与舞弊的公司管理层们需要制作伪造的银行对账单并阻碍银行询证函审计程序。

To cover up those frauds , the fraudsters need to generate fake bank statements and corrupt the confirmation process .

如果一家公司有意舞弊，银行询证函这一审计程序对他们来说是一项重要的威胁。

If a company is intent on committing fraud , the bank confirmation process is a major threat to their activities .

中国公司在提供银行询证函方面总是存在大量问题，但这很可能是最肆无忌惮的一例。

There have been a number of problems with bank confirmations for Chinese companies , but this was probably the most audacious .

而在那当中，只有一页介绍了现金审计中最关键的程序–独立的银行询证函。

Only one of those pages discusses the most critical step in the auditing process – the independent confirmation of bank balances .

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 .

对于深陷银行询证函丑闻的众多公司，我们所掌握的关于其舞弊行为严重程度的具体信息少之又少。

We have few details about the extent of fraud at any of the long list of companies that have fallen to the cash confirmation scandals .

吉利斯表示，为防止出现伪造文件的情况，过去一年中，多数审计师已不再接受邮寄的银行询证函。

To guard against the risk of counterfeit documents , most auditors have over the past year stopped accepting bank confirmations in the post , Mr Gillis said .

这个事件明显的表明，德勤无法信任银行的分支机构所签署的询证函，也就是说询证程序被以某种方式破坏了。

This appears to indicate that Deloitte could not trust the confirmations signed by branch offices of the bank , suggesting that the process was corrupted in some way .

审计师通常从年底的银行对账单中摘抄数据，将它们填入一份单独的标准询证函（在审计师认为风险较低时他们并不一定需要执行此程序）。

Auditors generally ( they are not required to do this if the risk is perceived to be low ), will take the year end balance from the bank statement and put it on a separate standard confirmation form .