(1) Check whether the product name, specifications, quantity and price specified in the sales invoice, sales contract and sales order are consistent;

(2) Check whether the sales contract and credit sale are approved;

(3) Check the copy of the corresponding waybill, and check whether the sales invoice date is consistent with the delivery date;

(4) Check the unit price of the goods listed in the sales invoice and check it with the commodity price list;

(5) Check the quantity, unit price and amount listed in the sales invoice;

(6) Tracing from sales invoice to sales accounting voucher or sales accounting voucher summary table;

(7) Tracing from the sales accounting voucher or the sales accounting voucher summary table to the general ledger and subsidiary ledger.

2. Select the sales invoices in a certain period, and check whether they are numbered consecutively, whether they are missing, and whether the invalid invoices are handled correctly.

3. Extract the delivery note, and check it with the relevant sales invoice, and check whether all the delivered goods have been invoiced to customers.

4. Check the approval of sales return, allowance and discount:

(1) Check whether the sales return has relevant certificates issued by the other tax bureau;

(2) Check whether sales returns and discounts are accompanied by credit notices numbered in sequence and approved by the competent personnel;

(3) Check whether the returned goods have a return acceptance report issued by the warehouse;

(4) Whether the accounting records of returned goods are correct;

(5) Whether the approval of sales return and discount is separated from the responsibility of issuing credit notice;

(6) Whether the cash discount is properly authorized, and whether the responsibilities of the licensor and the payee are separated.

5. Extract the receipt voucher and make the following inspection;

(1) Whether to separate the responsibility of recording receipts from that of keeping cash;

(2) Whether a receipt is issued after receiving the payment;

(3) Whether to regularly check the amount of bookkeeping, posting and deposit with the bank;

(4) Whether the statement of bank reconciliation is compiled regularly, and whether its compilers are separated from the cashier;

(5) Whether to check accounts with customers regularly;

(6) There are uncertain approval procedures for the handling of bad debts;

(7) Whether the confirmation of bad debts meets the requirements.