询证函

询证函

/ xún zhèng hán /

简明

1
confirmation requests
确认请求：指在某些情况下，系统或服务会向用户发送确认请求，以确保用户的意图或行动。

网络释义
专业释义

1
[审计] confirmation requests
... 询证 confirmation 询证函 confirmation requests 询证函的否定方法 negative method of confirmation requests ...
2
Letter of confirmation
... Lender 贷款人 Letter of confirmation 询证函 Letter of credit 信用证 ...
3
Confirmation
... 审计的前提条件 Conditions for an audit 询证函 Confirmation 合并过程 Consolidation process ...
4
circularization
... 函证 circulars for confirmation 询证函 circularization 验资 assess capital ...

短语

1
积极式询证函
positive confirmation request
2
消极式询证函
negative confirmation request
3
银行询证函
Bank Confirmation ; 审计 bank confirmation request

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双语例句

1
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.
2
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.
3
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.

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百科

询证函
询证作为审计中一种常用的程序和方法，它包括查询和函证。

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