近日,一些会计师事务所来函询问能否将往来账项询证函回函提供给客户作为法律诉讼证据,中注协专家技术援助小组经过研究,近日发布第5号信息公告,对此进行了答复。公告指出,注册会计师在审计过程中,为印证影响会计报表认定的账户余额或其他信息,通常以被审计单位的名义向第三方 Recently, some accounting firm letter asked whether the letter of inquiry from the current accounts available to clients as proof of legal proceedings, the CAST expert technical assistance team after the study, the recent release No. 5 information bulletin, in response . Announcement pointed out that the certified public accountant in the audit process, in order to confirm the impact of the accounting statements of the account balance or other information, usually in the name of audited units to third parties