1. industrial and commercial inquiry program. When you enter a new company, you should fully understand the historical evolution of the company. If you only listen to the company's introduction, it is not comprehensive enough to get information from the company, but you can get all the information from the third party, including all the change information, which is more powerful.
2. Loan card inquiry procedure. This procedure is usually completed at the time of bank inquiry. Some companies did not apply for loans from banks and financial institutions, so they did not apply for loan cards. Usually, in the general audit process, after the enterprise provides the explanation of not handling the credit card, the CPA no longer requires to obtain the enterprise credit report through the credit card. However, in the New Third Board business, information verification is very strict. Even if the enterprise does not apply for a loan card, it will require the enterprise to apply for a loan card first, and then go to the People's Bank of China to obtain the enterprise credit report.
3. Inquiry procedures of the Real Estate Administration and the Bureau of Land and Resources. In the case that the enterprise has the original real estate license and land certificate, the chief auditor does not need to go to the real estate management bureau and the land and resources bureau to inquire, but the lawyer will definitely go to this verification procedure. Whether the auditor needs to go with the lawyer can be judged according to the specific situation of the project. However, the on-site inspection of housing land, that is, the inventory procedure, cannot be omitted.
(B) Two major issues that need to be focused on in the audit of the New Third Board
Regarding the audit of the New Third Board, we need to focus on two aspects: one is the disclosure of related parties, and the other is the income tax rate of high-tech enterprises. Slightly different from the requirements of the general audit report, in the audit report of the New Third Board, these two issues need to be discussed repeatedly with relevant brokers before they can be finalized.
First of all, the applicable laws and regulations of the New Third Board are the Measures for the Supervision and Administration of Unlisted Public Companies, but the requirements for related party disclosure are higher, so we should refer to the Measures for the Administration of Information Disclosure of Listed Companies.
In the notes to financial statements, the disclosure of related parties is generally carried out in accordance with the standards of enterprise standards, and other related parties that have not had related transactions during the audit period will not be disclosed.
In the audit report of the New Third Board, the disclosure of related parties is relatively strict, and all related parties should disclose it, regardless of whether there are transactions during the audit period.
In the new third board business, we should avoid omitting related parties and related party transactions, and adopt the principle of comprehensive and meticulous definition of related parties, that is, convergence with the principle of main board.
Secondly, the determination of income transfer tax rate of high-tech enterprises. State Taxation Administration of The People's Republic of China's Thoughts on Issues Related to New Income Tax Preferences for High-tech Enterprises (Guo Shui Han [2009] No.203) stipulates that enterprises can apply to the competent tax authorities for tax reduction or exemption with the High-tech Enterprise Certificate and its photocopies and related materials after receiving the high-tech enterprise certificate issued by the high-tech enterprise recognition and management institutions of provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans. After the formalities are completed, high-tech enterprises can enjoy transitional tax preference at declare in advance M tax or smart% tax rate.