As a common procedure and method in auditing, inquiry includes inquiry and confirmation.

Inquiry is a method for auditors to ask relevant personnel in written or oral form to obtain audit evidence. Letter of confirmation refers to a method by which auditors send letters to third parties to verify the matters contained in the accounting records of audited units.

Bank confirmation letter is a letter sent to the bank to inquire about bank deposits, bank loans, custody securities, notes payable, etc. , financial institutions should make a confirmation reply in accordance with the relevant documents of the Ministry of Finance and the People's Bank of China.

note:

1, which distinguishes between bank balance inquiry and bank amount inquiry. Balance is the final result of all amounts incurred before a certain cut-off point. Whether the bank balance really exists as of a certain point can be confirmed by querying the bank balance. The amount incurred is the original record when the business occurs. Inquiring about the amount incurred by the bank can confirm whether a certain banking business really occurs.

2. Correct signature. The sender should sign the official seal. According to the actual situation, the respondent should sign the official seal of the unit at the places of "data proved correct" and "data inconsistent and matters needing explanation", and the handling personnel should sign or seal it. The official seal of the unit cannot be replaced by the official seal of the internal organization of the unit.

3. Fill in truthfully and reply in time. The sender shall truthfully fill in according to the account book records of the unit, and the financial institution as the respondent shall check according to the original records, fill in one by one according to the items in the bank inquiry letter, reply to the accounting firm in time after filling in, and charge the inquiry fee to the sender according to the relevant regulations.

Refer to Baidu Encyclopedia-Confirmation Letter for the above contents.