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询证函的法律效力
释义
法律分析:具有法律效果,可以作为证据。 《询证函》的法律性质判断,究竟是对账函还是催款函,在于文义内容是否有体现催讨还款、主张权利的明示或默示意思表示,包括“请尽快依约支付”等抽象表述方式,而不在于“仅为对账而非催款结算”是否积极表述或不表述。
法律依据:《中国注册会计师审计准则第1312号——函证》第五条 函证(即外部函证),是指注册会计师直接从第三方(被询证者)获取书面答复作为审计证据的过程,书面答复可以采用纸质、电子或其他介质等形式。
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controversy over infringement upon the right to name of a self-employed business household
controversy over injuries caused by a person of no civil disposition capacity
controversy over injuries caused by improper necessity
controversy over injuries caused by workers and staff members of enterprises or institutions
controversy over injuries caused in unjust enrichment
controversy over injuries inflicted upon others by a person with qualified civil capacity
controversy over injury and damage caused by unjustified self-defense
controversy over invasion of a citizen's right to reputation
controversy over joint and cooperative management
controversy over land ownership
controversy over licensed exploitation of patents
controversy over loans
controversy over maintenance
controversy over maritime tort
controversy over mechanical and electrical equipment
controversy over modification of a will
controversy over mountain forest
controversy over ownership of cinematographic and television works
controversy over ownership of grassland
controversy over ownership of hidden articles
controversy over ownership of housing
controversy over ownership of movables
controversy over ownership of patent right
controversy over ownership of watercourses
controversy over partition of common properties of a joint venture
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更新时间:2025/11/27 7:12:39