Accounts receivable recorded in the balance sheet exist.

B all accounts receivable that should be recorded have been recorded.

C the recorded accounts receivable are owned or controlled by the audited entity.

D Accounts receivable are included in the financial statements with appropriate amounts related to them.

Valuation adjustment has been recorded correctly.

E Accounts receivable have been presented in the financial statements in accordance with the Accounting Standards for Business Enterprises.

Main audit procedures:

1. Check relevant financial indicators related to accounts receivable:

1. 1 Check whether the accumulated debit amount of accounts receivable is consistent with the main business income, and record the accounts receivable in this period.

The percentage of debit amount to net sales revenue is compared with the management assessment indicators, if there is any difference.

Find out the reasons for the differences;

1.2 Calculate the accounts receivable turnover rate, average collection period and other indicators, and compare them with the audited units in the previous year.

Degree index, compare and analyze the related indicators of the same industry in the same period, and check whether there is any major abnormality.

2. Obtain or prepare the accounts receivable aging analysis table:

2. 1 Check the accuracy of calculation;

2.2 Compare the total amount with the general ledger balance of accounts receivable, and investigate the main reconciliation items;

2.3 Check original vouchers, such as sales invoices and transportation records, and test the accuracy of aging accounting;

2.4 Please assist the auditee to mark the accounts receivable that have been recovered as of the audit on the accounts receivable list.

Amount, regularly check the recovered money, such as checking the receipt voucher, bank reconciliation, etc.

Bills, sales invoices, etc. , and pay attention to the rationality of the voucher occurrence date, and analyze whether the collection time is the same as

The relevant contents of the contract are consistent.

3. Confirmation of accounts receivable: (Unless there is sufficient evidence to show that accounts receivable are not important to financial statements or letters.

The voucher is likely to be invalid, otherwise, the accounts receivable should be confirmed by letter. If the accounts receivable are not confirmed,

The reasons should be explained in the working paper. If it is considered that the letter may be invalid, an alternative audit procedure should be implemented.

Obtain sufficient and appropriate audit evidence)

3. 1 Select the credit item;

3.2 Control the execution process of the confirmation letter: check whether the confirmation letter is directly sent and received by the certified public accountant; Be questioned

If the witness replies by fax, email, etc. , the respondent shall be required to send back the original confirmation letter;

If you don't receive a positive reply, you can consider contacting the respondent and asking the other party to make it.

Reply or resend the confirmation letter;

3.3 Prepare the "Summary of Accounts Receivable Confirmation Results" and evaluate the confirmation results. Check whether the contents of the reply are consistent with the account records of the audited entity; If not, analyze the reasons for non-conformity, check the original vouchers such as sales contract and waybill, analyze whether the audited unit's explanation of the difference between the reply and the book record is reasonable, prepare the "reconciliation table of accounts receivable confirmation results" and check the supporting vouchers; If the difference constitutes a misstatement, the nature, time and scope of the audit procedure should be reconsidered;

3.4 Implement alternative audit procedures (such as collection, testing and delivery inspection after the implementation period) for the accounts that have not been finally replied.

Input records, sales contracts and other related raw materials and ask the relevant departments of the audited unit. ).

4. Implement alternative audit procedures for unconfirmed accounts receivable. Spot check relevant original documents, such as sales contracts and sales.

Orders, copies of sales invoices, shipping documents and payment receipts, etc. , to verify the related accounts receivable.

Authenticity. "

5. Spot-check all creditor's rights belonging to settlement business: spot-check the accounts receivable subsidiary ledger and trace it back to the relevant original vouchers.

Certificate, to verify that the audited entity has all the creditor's rights belonging to the settlement business. If so, the auditee should be advised to be suitable.

When adjusting. "

6. Through inspection, from the balance sheet date to the date when the audited entity awarded the arrears unit, the amount is greater than.

Reduce or exempt accounts receivable vouchers to test their accuracy. Check the sales returns and credit sales around the balance sheet date.

Ping, determine whether there are abnormal signs (such as compared with the normal level), and consider whether additional tests are needed.

Program. "

7. Assess the appropriateness of bad debt provision:

7. 1 Obtain or prepare the calculation table of bad debt provision, check whether it is added correctly, and compare it with the general ledger and subsidiary ledger of bad debt provision.

The general inspection is consistent. The provision for bad debts of accounts receivable in this period corresponds to the impairment loss of assets.

Check whether the amounts of detailed items are consistent;

7.2 Check the approval procedures for the provision and write-off of bad debts of accounts receivable, and obtain supporting documents such as written reports.

The data, assumptions and methods on which the provision for bad debts is assessed; Review the bad debt provision of accounts receivable is

Whether it is extracted according to the established method and proportion approved by the shareholders' (general) meeting or the board of directors, its calculation and accounting.

Whether the treatment is correct;

7.3 According to the aging analysis table, select the accounts with an amount greater than and overdue for more than days, and confirm them.

Other necessary accounts (such as accounts with collection problems and accounts with centralized collection problems).

Check and test receipts after the selected accounting period. Please contact the credit department for the selected account.

The door manager or other responsible personnel should discuss its recoverability and review letters or other relevant information.

To support the audited entity's statement in this regard. Adjust the insufficient provision for bad debts.

7.4 If there are actual bad debt losses, check whether the basis for selling back is in compliance with the regulations and whether the accounting treatment is correct;

7.5 If the bad debts that have been confirmed to be written off are recovered again, check whether the accounting treatment is correct;

7.6 By comparing the provision for bad debts in the previous period with the actual amount and the matters after the inspection period, the assessment shall

Rationality of provision for bad debts of accounts receivable.

8. Review accounts receivable and related general ledger, subsidiary ledger and cash account book, and investigate abnormal items. correct

Large or abnormal accounts receivable and related parties should check their original vouchers even if the replies are consistent.

9. Check whether there is any abnormality in the decrease of accounts receivable.

10. Check whether the debtor in the accounts receivable is bankrupt or dead, and pay off with his bankrupt property or inheritance.

If it still cannot be recovered, or the debtor fails to perform its debt repayment obligations for a long time, it shall be submitted to the audit.

Unit processing. "

1 1. Mark the receivables from related parties [including shareholders holding more than 5% (including 5%)], and review related parties and their transactions.

Procedures, and indicate the amount to be offset when consolidated statements; For affiliated enterprises, there are mainly close relationships.

Special inspection of customers' transactions:

1 1. 1 Understand the purpose, price and conditions of the transaction and make a comparative analysis;

1 1.2 View sales contracts, sales invoices, freight documents and other related documents;

1 1.3 Check payment settlement documents such as payment vouchers;

1 1.4 Write to related parties, close major customers or other certified public accountants to confirm the transaction.

Authenticity and rationality.

12. Check the reply letter, meeting minutes, loan agreement and other documents of bank deposits and bank loans to determine whether the accounts receivable have been pledged or sold.

Main risks of inventory:

Inventory recorded in the balance sheet exists.

B. All inventories that should be recorded have been recorded.

C the recorded inventory is owned or controlled by the audited entity.

D inventories are included in the financial statements at appropriate amounts related to them.

Valuation adjustment has been recorded correctly.

E The inventories in the financial statements have been compiled in accordance with the Accounting Standards for Business Enterprises.

Present properly.

Main methods: 1. Inventory monitoring or drawing.

2. Analysis and review: Calculate the inventory turnover rate and compare it with the previous period or other enterprises in the same industry.

Comparison; Compare the inventory balances of each period and each month before and after, and judge the total balance at the end of the period and its composition.

Physical rationality; The increase in inventory in this period is related to input tax, credit payable and prepayments.

Check "

3. Prepare the reverse rolling table of sales cost, and check the inventory amount with the sales cost.

4. Check whether the accounting treatment of inventory involved in debt restructuring or non-monetary transactions is correct.

5. Check the quantity, valuation and accounting treatment of classified inventory.