Audit procedures:
1. Obtain or prepare a short-term loan/long-term loan schedule:
(1) Check whether the addition is correct and whether it is consistent with the total number of reports, general ledger and subsidiary ledger;
⑵ Check whether the conversion exchange rate and conversion amount of non-functional currency short-term loans/long-term loans are correct and whether the conversion methods are consistent.
2. Check the loan card of the audited entity and verify whether the book records are complete. Analyze the difference between the information listed in the loan card of the audited entity and the book records, and pay attention to the information of the external guarantee of the audited entity listed in the loan card.
3. Implement the letter authentication procedure for loans.
4. For the loans increased in this period, refer to the loan contract to find out the loan amount, loan purpose, loan conditions, loan date, repayment period and loan interest rate, and check with relevant accounting records.
5. For the loans reduced in this period, check relevant records and original vouchers, verify the repayment amount, and check with relevant accounting records.
6. Check whether overdue loans at the end of the period have been returned or extended through field working days. At the same time, pay attention to the impact of overdue loans on the financial situation of the audited entity (such as penalty interest, litigation matters, asset seizure, etc.). ).
7. Check whether the accounting treatment of borrowing costs is correct, whether it is correctly included in relevant accounts such as financial expenses and projects under construction, and whether the capitalization time and period, asset scope, purpose and use of borrowing costs meet the capitalization conditions.
8. Other audit procedures added according to the assessed fraud risk and other factors.
9. Check whether short-term loans/long-term loans are correctly presented in accordance with the provisions of the enterprise accounting system. (Whether the classification is accurate)
I hope my answer will satisfy you.