注册会计师对于企业的银行存款、借款及往来款项通过函证是保证审计业务质量的重要手段。一些注册会计师反映,目前发出询征函的回函率很低,且回函数据的可用性也很差,导致审计报告的公信力降低。追究其原因是我国不少企业对各类往来的业务与会计核算管理远没有规范化,严重影响会计报表各类往来期末资产负债余额反映的正确性,甚至违反“权责发生制”原则,有意或无意压票跨月处理采购或销售结算等当月已实现经济事项的帐务处理,影响当期资产负债和成本、利 Certified Public Accountants for business bank deposits, loans and current accounts by correspondence is to ensure the quality of the audit business an important means. Some certified public accountants have reported that the current rate of return of inquiry letters is very low and the availability of reply letters is also poor, resulting in a decrease in the credibility of audit reports. The reason for this is that many enterprises in our country are far from standardizing the business and accounting management of all kinds of transactions and seriously affect the correctness of the balance of assets and liabilities balance at the end of all types of transactions in the financial statements and even violate the principle of accrual basis, Intentional or unintentional votes across the month processing procurement or sales settlement and other economic transactions have been realized in the current month, affecting the current assets and liabilities and costs,