Through the letter of confirmation from the corresponding bank, the CPA can not only know whether the company's bank deposits exist, but also the company's debt to the bank.

And help discover unregistered bank borrowings and undisclosed contingent liabilities of enterprises.

When confirming, the certified public accountant should send letters to all banks where the audited unit has deposited funds (including deposits from other places, bank draft deposits, cashier's check deposits, credit card deposits, and letter of credit deposits) during the year, including those in which the enterprise's deposit account has been deposited.

Settled bank.

Because it is possible that although the deposit account has been settled, there are still bank loans or other liabilities.

At the same time, although the CPA has obtained the bank statement and all paid checks directly from a certain bank, he should still provide confirmation to this bank. Extended information: Main contents of the audit: (1) Verify the bank deposit balance and verify the enterprise

Whether the balance in the bank deposit account is consistent with the balance in the bank account where the account is opened.

Check whether the balances are consistent.

(2) Review the correctness, rationality and legality of bank deposit income.

Check the corresponding accounts and sources of income to find out whether the cash income meets the scope of cash income and deposit it in the bank in a timely manner and in accordance with regulations.

(3) Review the correctness, rationality and legality of bank deposit expenditures.

Check the corresponding accounts and purposes of expenditures, check the withdrawal of huge amounts of cash, check whether the issuance of checks is approved according to the prescribed procedures, check whether the check stub numbers are consecutive, and if there are missing numbers, the reasons should be traced.

(4) Check the entry date of bank deposits and bank statements to find out whether there is a huge difference between the entries of both parties, and find out the reasons for the "unaccounted items" of both parties one by one.

?(5) Check whether bank accounts are lent or leased to other units or individuals; find out whether any outside units or individuals use remittances, transfer checks or cash to exchange checks or payment authorization letters with the audited unit.

(6) Find out whether the accounts of bank deposit settlement accounts and special fund deposit accounts are mixed with each other.

?(7) Find out whether bank deposit collection and payment comply with the provisions of the cash management system, settlement system, accounting system and various relevant policies and laws.

(8) Evaluate the tightness and implementation of the internal control system for bank deposit collection and payment business, and propose improvement measures for weak links.