目前 ,应收账款在我国很多企业的资产中占有较大的比重 ,它的真实性和正确性会直接影响财务报表。注册会计师在审计中不可避免地要对应收账款进行审计 ,而函证是应收账款审计中的重要程序之一 ,本文试就如何提高函证的质量、保证函证程序的可靠性和有效性 ,作以下探讨。一、函 At present, accounts receivable account for a large proportion of the assets of many enterprises in our country. Its authenticity and correctness will directly affect the financial statements. Certified Public Accountants inevitably audit the accounts receivable, and the certificate is one of the important procedures in the audit of accounts receivable. This paper tries to improve the quality of the documents and ensure the reliability of the procedures and Validity for the following discussion. First, the letter