Check whether the conversion of foreign currency bank deposits is correct. The main inspection and audit should pay special attention to: whether the accounting conforms to the relevant regulations, such as the accounting treatment of foreign currency transactions, the calculation of exchange gains and losses, the conversion of foreign currency, etc.

Review the authenticity, correctness and legality of bank deposit receipt and payment; Check whether legal accounting vouchers and original vouchers are registered in the bank deposit receipt and payment business within a certain period of time; Whether the vouchers are complete and the procedures are complete.