In practice, the auditor's examination of written information is usually carried out through the review and review, here mainly about the review. Review refers to the auditor to review and review accounting vouchers, books and statements, as well as plans, decision-making programs, contracts, minutes of meetings and other written information, in order to ascertain the written information and its reflection of the authenticity of the economic activities, compliance, from which to find errors or suspicions, and to collect audit evidence of the method. It is widely used in the compliance audit of financial revenue and expenditure and the audit of the authenticity of financial accounting statements.

A review of the original documents

Mainly review the format and content of the original documents

Review of the format of the original documents, the main review of the original documents of the elements (header, date, fill in the unit, product name, specifications, quantities, unit price, amount, etc.) is complete, true, standardized. Focus on: whether the number of the original document is consecutive; whether to stamp the official seal of the filling unit or indicate its name and address; whether the signature of the person in charge and the person in charge of the business; whether the handwriting in the summary column is clear, whether the calculation is correct, whether there is no scratching, alteration or traces of forgery; the nature of the invoice meets the requirements, there is no capital transaction invoice instead of the settlement of the bill; the use of expired or invalid invoices, etc..

Reviewing the content of the original documents, mainly to laws, regulations, policies and systems as the audit criteria, review the original documents reflected in the economic business is true and lawful compliance. Focus on: whether the economic business is in line with the actual situation of the audited unit; whether it is in line with the specific provisions of relevant laws and regulations; whether the entry has gone through the necessary approval procedures, in line with the provisions of the relevant accounting system, accounting standards.

Second, the review of the vouchers

The review of the vouchers and the review of the original documents are basically the same requirements, mainly to review the format and content of the vouchers.

Review of the format of the voucher is to review the voucher elements (head, date, fill in the personnel, summary, debit and credit direction, amount, voucher number, etc.) is complete, true, standardized. Focus on: the voucher maker and reviewer whether the signature, there is no one responsible for the voucher; voucher number is continuous, broken voucher destination.

Review of the contents of the vouchers are: review of the vouchers are accompanied by legal, with sufficient proof of the original documents; the number of attached original documents and records of the number of abstracts of the contents of the same, there is no homemade vouchers instead of foreign vouchers to replace the original documents, photocopies instead of the original documents; vouchers of the records are in line with the provisions of the accounting system, the accounts and accounting entries are correct. Accounting entries are correct, there is no misuse of accounts or misdirection, or the use of accounting processing fraud and other fraud.

Three, the review of the accounting books

The review of the accounting books mainly includes the review of the format of the accounting books and the review of the content of the accounting books in two aspects.

The review of the format of the accounting books is mainly: review of the accounting books to reflect the registration of the records are standardized and complete. Summary of business, whether the corresponding account is complete; whether in accordance with the prescribed method of correction of bookkeeping errors, there are no scratches, alterations and other traces; accounting books of the activation of the procedures, the use of records and handover records are complete and compliant.

The review of the content of the accounting books is mainly: to review the accounting books to see whether the content reflected in the records is true and legal. Account correspondence is consistent with the bookkeeping vouchers (summary of accounts), whether in line with the requirements of the accounting system; the contents of the detailed records are consistent with the bookkeeping vouchers, there are no errors and fraud.

It should be noted that, due to the journal, ledger and accounting ledger, accounting books, accounting books and other accounting records are more detailed, through the review can and easy to find problems, especially when checking the cash receipts and disbursements, settlement of business, debt and various costs and expenses of the detailed accounts, it is more appropriate to use the review check. The general ledger and other accounting books due to the records are not detailed, with the review of the significance of the check.

Four, the review of the accounting statements

The review of the accounting statements mainly includes the review of the format of the accounting statements and the review of the content of the accounting statements in two aspects.

The review of the format of the accounting statements are: review of the accounting statements are prepared in accordance with the requirements of the accounting system and other financial systems; preparation procedures are complete, with or without the signature of the preparer and auditor.

The review of the content of the accounting statements is mainly to: review the completeness of the statement items; whether the correspondence and collation of the relevant items are correct, whether the relevant data are consistent, whether there are any abnormal changes; whether the accounting statements are balanced; whether the statement description or notes to the statement of the material issues that should be disclosed to make full disclosure.

The review of the accounting statements is a very important and complex work in the audit implementation stage. In the process of reviewing the accounting statements, the accountant shall perform the necessary review procedures, exercise due professional care, and obtain sufficient and appropriate evidence to detect possible material misstatements in the accounting statements.

Generally, the review procedures of the accounting statements include the following: understanding of the audited entity and its industry; review of the accounting standards, accounting systems and industry practices adopted by the audited entity; understanding of the audited entity's accounting system, in particular, the procedures and specific implementation of the recognition, measurement, and reporting; review and query of the accounting statements of all significant determinations. To analyze and identify unusual statement items and unusual statement correspondences; to review whether the accounting statements follow the indicated basis or foundation of preparation; to obtain and review commitments of the audited entity, minutes of significant meetings and decisions of the audited entity that may have an impact on the preparation of the accounting statements; and to inquire with the relevant units and personnel of the audited entity regarding the queries identified during the review and examination of the accounting statements.

The necessary professional care to be exercised by the auditor in reviewing the accounting statements mainly means: if the auditor believes that there may be a material misstatement in the accounting statements, the auditor should continue to carry out the necessary auditing procedures to support the conclusion; the auditor should pay attention to the post-period events that may give rise to adjustments to, or disclosure of, the current period's accounting statements.

Audit practice, the auditors review the accounting statements in many cases are more complex consolidated accounting statements. Compared with the review of general accounting statements, the auditor's review of the consolidated accounting statements to focus on the following aspects: 1. in the review of the consolidated accounting statements of the individual member units of the accounting statements on the basis of the audited unit of the consolidated statements of the draft, offsetting entries and other consolidated information to review and analyze; 2. on the audit of the scope of the disclosure of the unit of consolidation to be audited. 3. on the consolidated accounting statements of the member units of the consolidated accounting statements of the accounting statements of the member units of the consolidated statements of adjustments, disclosure of subsequent events. Review the consistency of the final date and accounting period of each member of the consolidated accounting statements; 4. Review the consistency of the accounting system and accounting policies adopted by each member of the consolidated accounting statements; 5. Review the long-term investment and income recognition of each member of the consolidated accounting statements; 6. Review the related transactions of each member of the consolidated accounting statements such as revenues and expenditures; 7. Review the foreign currency translation of the consolidated accounting statements; 8. Review the foreign currency translation of the consolidated accounting statements; 9. Review the foreign currency translation of the consolidated accounting statements; 10. Review the foreign currency translation of the consolidated accounting statements. Review the method and results of foreign currency translation operations in the consolidated financial statements; 8. Review the minority interests and earnings in the consolidated financial statements.

V. Review of other written information

The review of other written information is mainly through the review of the audited entity's plans, budgetary information, contract information, business norms, rules and regulations and other relevant information to further collect audit evidence, and at the same time, check and confirm the authenticity and legitimacy of the relevant accounting information.

The review of other written information focuses on whether the source is reliable, whether the data is calculated correctly, and whether the business content is legal. In practice, the review of other books and information and the review of accounting information should be complementary.