Monetary funds
1. Bank confirmation letter: The confirmation amount is obtained through the account balance sheet (1-last level), and the bank account number is obtained through each bank statement (only required Obtain the statement at the end of December); obtain the bank deposit balance reconciliation statement and complete the
Note: If the audited unit has bank loans, guarantees, etc., the same bank should inquire together;
2. Bank Deposit income and expenditure inspection table: Obtain the originals of all the statements of the basic account in December, or use the originals to make copies in person (the selection objects are bank accounts with larger amounts in the current year, and the months with larger amounts in the current month) for each transaction Check with the account records and mark the voucher number correspondingly to each bank transaction. The purpose of this procedure is to find that a large amount of funds has been occupied and returned, but neither the outgoing nor the incoming is recorded in the account. If there is no difference in the balance at the end of the period, through the letter This phenomenon cannot be detected by the certificate;
3. Cash supervision. Complete the cash count sheet. Be careful not to touch cash, we are supervising the transaction;
4. Extract several large-amount vouchers and their attachments, and check whether the amount of the attached bank document is consistent with the accounting voucher and whether the date is in the same period.
Notes receivable
1. Obtain the bill reference book and detailed bill account, complete the
2. Bill supervision. Complete the bill monitoring form.
3. Correspondence confirmation.
Advance accounts
1. For confirmation procedures, see accounts receivable. Generally, post-period carryover inspection is used. If the carry-over information cannot be obtained, or the amount of post-period carry-over is small, the alternative calculation should be based on the occurrence of the current period, that is, the original evidence such as the contract and payment approval form should be checked.
2. For aging analysis, see accounts receivable. Pay attention to prepaid accounts that are more than one year old, ask about the reasons for not settling in time, and complete the long-term customer check list.
Accounts receivable
1. Correspondence confirmation. Obtain the account balance sheet of the corresponding unit and the full name of the unit, and complete the correspondence confirmation; 2. Obtain the contact address and other information of the correspondence confirmation unit (let the unit fill in the form); 3. Correspondence confirmation reply letter, complete the amount of the reply letter and mark the index ( The reply letter must be bound according to the order of the confirmation control sheet). The reply letter must have the express bill attached to the back and bound after the confirmation control sheet; 4. Pay attention to the subsequent collection of each confirmation unit (as of the audit date) Collection status, photocopying receipts as an alternative test), if post-period collection information cannot be obtained, obtain large-amount (accounting for not less than 60% of the annual amount) sales contracts, warehouse-out orders, sales invoices, sales Original documents such as orders that can prove the occurrence of sales, complete the replacement test draft.
2. Withdrawal of bad debts. For accounts receivable for which bad debts are individually accrued, the reasons should be asked and recorded, relevant supporting materials should be obtained, such as litigation, obtain litigation-related materials, and complete the individual accrual draft;
3. Aging analysis . 1. Dingxinuo can be automatically generated. To be accurate to more than 3 years, you need to import 3 years of accounts. Dingxinuo analysis is relatively mechanical. For the same customer, one is the abbreviation and the other is the full name. As long as one word is different, Dingxinuo cannot identify it. For such customers, the account aging should be classified manually (the beginning of the period, the increase in the current period, the decrease in the current period, and the ending balance of the past three years can be done). The account aging of the customers who are audited for the first time must be clarified. , each subsequent year can be based on the first audited account aging and so on; 2. Customers with long-term accounts (older transactions can be found through the accounts receivable detailed list) need to ask the reason, determine the collectability, and whether it is necessary to fully accrue bad debts and Classify it into the individual bad debt accrual category and obtain relevant supporting materials.
4. Reclassification. Reclassify the negative amount of accounts receivable to accounts receivable in advance, and reclassify the negative amount of accounts receivable in advance to accounts receivable. Pay attention to whether the same customer has accounts receivable and accounts received in advance at the same time. If so, the two should be offset.
Other receivables
1. Refer to the accounts receivable procedure. For the reclassification procedure, negative amounts of other accounts payable are reclassified to other receivables, and negative amounts of other receivables are reclassified to other accounts payable.
2. If there is a large amount of other receivables - others, the unit should be required to provide the detailed customers of this account and the corresponding balance details and aging, that is, to find out what exactly is in this large amount of other receivables.
3. Pay attention to whether the same customer has accounts for other receivables, other payables, accounts receivable, etc. at the same time, and determine whether hedging is needed. Some units do not standardize their accounting, and will hang sales in the accounts receivable section, and then in the other receivables section, so this inspection is mainly to clean up the unit's transaction classification.
Inventory
1. Inventory (preferably at the end of the year with the audited unit). Obtain the inventory list of the audited unit, and select samples hierarchically, including those with high unit prices, those with low unit prices, and those with medium unit prices. During the inventory process, pay attention to whether the inventory models counted by the warehouse inventory personnel are consistent with the inventory list to prevent confusion. Here is a small method , you can cover the quantity and only tell the inventory personnel the model number, and let them count and verify the count to check whether the custodian is familiar with the storage of inventory; ask the warehouse personnel about the unsalable and overstocked products and mark the specific age on the inventory sheet. Inquire about the storage location and disposal methods of damaged and expired products, and make explanations on the inventory list and take photos for indexing;
2. Obtain a detailed list of inventory purchase, sales, and inventory throughout the year, including the names of product varieties for each month of the year. Purchase volume and purchase unit price, shipment volume and shipment price, ending balance and balance amount. This information is used to complete the monthly weighted average calculation draft for various products;
Long-term equity investment
1. Obtain the audited statements of the invested unit (unaudited statements are also acceptable); Investment agreement, shareholder meeting resolution, investee capital verification report, business license, and articles of association.
2. Calculation.
Fixed assets
1. Obtain new vehicle driving licenses, house property ownership certificates, and final settlement acceptance documents for transfer of projects under construction to real estate.
2. Inventory. Obtain a fixed asset inventory list, pay attention to the status of fixed assets, and whether they should be scrapped; select fixed assets with higher value for sale.
3. Depreciation calculation. Obtain the electronic version of the fixed assets card and complete the fixed assets depreciation calculation form.
4. Draw vouchers. Extract and check the vouchers and attached vouchers for new and scrapped fixed assets in the current period, and check the approval documents for new additions and scraps.
Projects under construction
1. Obtain project approval documents, feasibility study reports, budget and final accounts reports, and complete the
Liabilities
Accounts payable
1. Correspondence confirmation. Refer to accounts receivable. The alternative test adopts post-period payment inspection. If the post-period payment amount is small or has not been paid, the current period's occurrence amount (the proportion of the test amount to the annual occurrence amount shall not be lower than the required test proportion) will be used as an alternative test, and the procurement contract, Warehouse receipts, invoices, and complete replacement test drafts; for tentatively estimated accounts payable, some audited units perform accounting in multiple sections. When confirming, the tentatively estimated accounts payable should be totaled to the non-provisionally estimated portion and be sent to the letter together. certificate.
2. Reclassify. Reclassification with negative prepaid accounts.
3. Check whether there are simultaneous debits in each dealing unit. For example, the same current account has both accounts payable and other accounts payable, as well as accounts payable and accounts receivable. Find it out and record it promptly and inform the project manager.
Accounts received in advance
1. Letter of confirmation. See other correspondence. Check the sales or service provision agreement and the receipt document as an alternative test. The proportion of the test amount to the annual amount shall not be lower than the required test proportion. If there are special circumstances, explanations can be made. For example, if the transactions within the consolidation scope have been verified to be consistent, then it can be No confirmation or alternative testing is required.
2. Reclassification. Reclassified with accounts receivable.
3. Check whether there are simultaneous debits in each dealing unit. There are both advance receipts and receivables. Find it out and record it promptly and inform the project manager.
Employee compensation payable
1. Obtain each monthly social insurance policy, personal tax return and personnel salary table, and check the three, check the number of people and the amount, and complete. Complete payroll reconciliation draft.
2. Inter-period inspection.
Some units accrue and pay wages for the previous month next month. According to the accrual system, the wages in January of the current year are actually from December of the previous year and should be transferred to the beginning of the year; wages for December of the current year have not been accrued and should be supplemented.
Taxes payable
1. Obtain tax returns. Business tax returns are required for each month and are checked with the book accruals; value-added tax returns are required at the end of the year and are checked with the total accruals for the year; monthly deduction receipts for urban construction tax, education surcharges, and river management fees ; Monthly personal income tax returns;
2. Estimation of tax amount. For value-added tax calculation, the current year's taxable income * tax rate should be equal to the current year's output tax accrual amount; for business tax calculation, the current year's taxable income * tax rate should be equal to the current year's output tax accrual. The tax rate can be obtained from the tax return. Complete the personal tax calculation form draft.
3. Income tax calculation. Debit: income tax expense, deferred income tax assets, credit: deferred income tax liabilities, tax payable - income tax payable. Here you need to calculate the tax payable - the income tax payable, that is, the income tax that should be paid, calculated through the tax adjustment table. This entry understands that the income tax expense account is income tax in accounting, and the tax payable-income tax account is income tax in tax law. The difference between the two is deferred tax, and deferred tax is a temporary difference in tax. For permanent differences, taxation and accounting should be consistent. For example, tax bureau penalties and confiscation expenses should be excluded from profits when calculating income tax expenses. That is, the calculation basis should be increased and should also be removed from profits when calculating income tax payable. The taxable income is excluded from the taxable income, that is, the tax basis is adjusted, so that the treatment of permanent differences is consistent between the two.
Other payables
1. Refer to the accounts receivable procedure. For the reclassification procedure, negative amounts of other accounts payable are reclassified to other receivables, and negative amounts of other receivables are reclassified to other accounts payable.
2. If there is a large amount of other payables - others, the unit should be required to provide the detailed customers of this account and the corresponding balance details and aging, that is, to find out what is in this large amount of other accounts.
3. Pay attention to whether the same customer has accounts for other receivables, other payables, accounts receivable, etc. at the same time, and determine whether hedging is needed. Some units do not standardize their accounting, and will hang sales in the accounts receivable section, and then in the other receivables section, so this inspection is mainly to clean up the unit's transaction classification.
Long-term and short-term borrowing
1. Obtain loan information data. Note that it is not a loan information card. Instead, the unit is asked to bring the loan information card to the bank to obtain loan information data, and the paper data obtained will be used as audit drafts.
2. Obtain the loan contracts that have not been settled as of the balance sheet date and improve the loan details summary sheet.
3. Correspondence confirmation. Combined with the bank deposit confirmation, if the deposit is deposited in the same branch of the same bank, the confirmation can be provided on the same inquiry letter.
4. Interest calculation. The interest payment date stipulated in many loan contracts is not the end of the period. At this time, the interest that should be attributed to the current period should be determined, and the interest expenses between the last interest payment period of the current period and the end of the period should be made accordingly, and the interest attributed to the previous period should be offset accordingly. cost. For example, if the contract interest accrual starts on December 21st, and interest is paid once every quarter, then March 21st of the following year is the interest payment date, and 10 days of interest paid belong to the previous year and should be excluded. According to the reason, the last interest payment period of this period is December 21, and the remaining 10 days of interest should be accrued.
Equity
Paid-in capital
1. Pay attention to whether the capital changes in the current period, and obtain the corresponding capital verification report, shareholder meeting resolution, new articles of association, and new business license.
Capital Reserve
1. Understand the change process of capital reserve from beginning to end, that is, the origin of the closing balance on the final audit deadline, and obtain corresponding supporting evidence. For example, government relocation subsidy funds need to be adjusted according to the guidelines and obtain relevant government subsidy documents.
Surplus reserve
1. Provision. If the enterprise's net profit for the current period still has a positive balance after making up for previous losses, it shall accrue statutory surplus reserve based on the balance after making up for it multiplied by 10%. For the accrual of discretionary surplus reserve, the basis for the accrual ratio stipulated in the resolution of the relevant shareholders' meeting shall be obtained. For example, if the undistributed profit at the beginning of the year is -1 million, and the approved net profit for the current period is 1.5 million, an additional statutory surplus reserve of 50*10% = 50,000 should be provided.
2. Convert surplus reserves to capital, distribute dividends, and make up for losses.
A shareholders' meeting resolution should be obtained.
Undistributed profits
1. This account is a comprehensive account and is affected by accounts such as surplus reserve accrual, net profit, and profit distribution. See each subject for relevant procedures.
2. Distribute profits. It is necessary to obtain the resolution of the shareholders' meeting and check whether the content of the resolution is consistent with the book distribution number.
Profit and loss
Main business income
1. Obtain and copy several large customer sales contracts and revenue confirmation documents.
2. Complete the two-way income test (delivery order <-> invoice <-> detailed account); analysis of changes in the top five customers; analysis of changes in sales of major products or services; gross profit margin of major products or services Fluctuation analysis.
3. Cutoff test. Choose the one with the larger amount in December and January of the following year for the cut-off test, and complete the cut-off test draft.
Main business costs
1. Combined with the revenue audit procedures, the corresponding carryover test has been reflected in the revenue audit draft.
Taxes and surcharges
1. Combined with tax calculation procedures for taxes payable. Mainly accounting, urban construction tax, education surcharge, real estate tax, vehicle and vessel tax, stamp duty, etc.
Income from asset disposal
1. Gains and losses from disposal of non-current assets. Including the disposal of fixed assets, intangible assets and other assets, check whether there are approval documents from the management.
Administrative expenses, sales expenses
1. Comparative analysis. Compare the data changes of similar expense items in this period and the previous period, find out the reasons and record them in the manuscript to obtain supporting materials.
2. Salary items and social security items should be reviewed in conjunction with employee remuneration payable; depreciation and amortization items should be reviewed in conjunction with the depreciation and amortization calculations of fixed assets and intangible assets.
3. Cutoff test. Extract expenses above a certain amount one month before and after the balance sheet date, check the original documents to determine whether they span the period, and complete the test draft.
Financial expenses
1. Pay attention to interest expenses. Review based on bank loan interest calculations.
2. Pay attention to whether the classification of expenses is correct. Review the summary content to determine if there are any expense classification errors. For example, some units include audit fees and annual industrial and commercial inspection fees as financial expenses, which should be classified as administrative expenses.
3. Pay attention to financial expenses-others, review whether they need to be cleaned up, and reclassify them to other expenses.
Non-operating income and expenses
1. If long-term assets such as fixed assets and intangible assets are scrapped or damaged, whether the losses are subject to management approval. ;
2. Government subsidies. Obtain subsidy documents and complete government subsidy drafts;
3. Fines and litigation. Check the original data to understand the reasons for disclosure;
Income tax expenses
1. This account needs to be determined through the tax adjustment table. Several factors are generally considered for tax adjustment: permanent differences include tax bureau fines, business entertainment, employee welfare fees (14% of total wages), and union funds (2% of total wages) exceeding the prescribed proportion; temporary differences vary. enumerate. Complete the tax adjustment form.