Check the specific operation of audit working papers: 1. The audit team should be stationed in the audited entity according to the time stipulated by audit notice. 2, after the audit team into the point, according to the needs of the audit work held by the main leaders of the audited units and related functional departments to attend the meeting. The main content of the meeting is to explain the audit purpose, content, expected start and end date and requirements to the audited unit, and briefly introduce the audit regulations, audit procedures and related policies; Listen to the leadership of the audited entity, accounting and other departments to introduce the relevant situation; Determine the contact person with the audit team, and ask the audited unit to inform the subordinate departments. The audit team should designate a special person to record the information introduced, pay attention to finding problems and catching doubts. Secondly, learn more about the management system, organization setting, responsibilities or business scope, business scale and assets of the audited entity, and fill in the basic information table of the audited entity. Third, according to the needs of the implementation of the audit, ask the audited entity for relevant account books, statements, vouchers, documents, plans and other materials. When consulting the materials, the auditor shall make a detailed inventory, submit it to the auditor and fill in the "Receiving List of the Materials of the Audited Unit" in duplicate, which shall be signed by the person in charge of the audited unit and the recipient of the audit team respectively, with each party holding one copy. Designate a special person to keep the accessed data, and do not alter, extract or damage the data when accessing the data. At the end of the audit, the audited materials shall be returned in full, and the receiving list of the audited entity shall be recovered or cancelled. 3. When carrying out the audit, the audit team shall thoroughly investigate and understand the situation of the audited entity, test its internal control system, and further determine the audit focus and audit methods. 4. The audit team shall conduct audit according to the audit implementation plan. 5. Auditors obtain audit evidence by checking the bank accounts, accounting vouchers, accounting books and accounting statements of the audited entity, consulting documents and materials related to audit matters, and checking cash, physical objects and securities. During the audit, the audit team and auditors can collect audit evidence through inspection, supervision, observation, inquiry, confirmation, calculation and analytical review. The appraisal conclusions of specialized agencies and personnel can also be used as audit evidence. Audit evidence must meet the requirements of objectivity, relevance, sufficiency and legality. According to the situation of the audited entity and the needs of audit work, auditors can use modern computing tools to implement computer-aided audit. 6. When auditing the audited entity, the auditors shall, in accordance with the provisions of the Standards for Auditing Working Papers of Auditing Organs (Trial), timely form auditing working papers related to auditing matters. Audit working papers should truly and completely reflect the whole process of auditors' audit, record all matters related to audit conclusions or problems found in the audit, as well as auditors' professional judgments and their basis. Audit working papers should be complete, true, focused and single. If the auditor thinks that there is no problem with the audited items, it shall also make records according to the situation, and the presiding judge shall designate a special person to audit them. The audit team leader shall organize the audit team members to discuss and analyze in time, and form preliminary opinions on major issues and audit evaluation, which shall be recorded by special personnel.