Question

请高手帮忙翻译一下论文的摘要，谢谢啦

请高手帮忙翻译一下论文的摘要，谢谢啦
摘 要

本文从新注册会计师执业准则中函证程序的规定入手,从被审计单位和注册会计师两方面考虑，分析了在实际应用中函证程序在函证决策、函证实施、函证结果等阶段存在的问题，并有针对性的提出了相应的解决方法。这将有利于注册会计师严格按新注册会计师审计准则执行审计程序，规范操作，以便更有效地获取审计证据，进一步提高函证质量，降低审计风险。

【关键词】函证 控制 替代程序 审计风险

Answer 1

Abstract

In this paper, according to the new guidelines of the certified public accountant practicing confirmation of the Institute of Certified Public Accountants audit units,we consider two aspects.We analyzed the problems in the practical applications of decision-making process confirmation,confirmation implementation and the results of confirmation in confirmation procedure ,then we give some corresponding solution. This will help to strict accordance with the new Institute of Certified Public Accountants Institute of Certified Public Accountants Auditing Standards audit procedures to implement and standardize the operation, in order to obtain audit evidence more effectively, further improve the quality of the confirmation and reduce audit risk.

【Key Words】confirmation，control，alternative procedures，audit risk

lx不要复制谢谢！！！