【摘要】银行函证,是会计师事务所执行审计工作时必须执行的一项核心审计程序,而取得的回函作为审计人员独立、直接获取的外部证据,可靠性一般大于直接从企业取得的证据,是审计工作重要的审计底稿,是注册会计师识别财务报表错误与舞弊行为、降低审计风险的至关重要的依据。论文从2017年**对会计师事务所的处罚中,提取了有关银行函证的部分,对银行函证的主要流程中的注意事项进行了探讨。【abstract】bank confirmation ** a core accounting procedure when accounting firm doing account works,and the response letter as the external evidence obtained by auditors independently and directly,its reliability ** generally greater than the evidence obtained directly from the enterpr**e,it ** the important audit ** of accounting work and the important bas** for cpa recognizing the m**take and fraud of financial statement and reducing the accounting r**k. from the publ**hes on accounting firm from the 2017 csrc,** extracts the part of bank confirmation,and d**cusses the attentions in the main process of bank confirmation.【关键词】银行函证;审计;会计< 20210311