1. The cash amount on the day of inventory must be consistent with the actual account, that is, the cash amount you export must be equal to the balance recorded on your account for the day.

2. If the cash balance back to the audit deadline is consistent with the cash balance on the accounting statement.

Method:

1. Transcribe the cash balance in the account on the day of the inventory, and the amount of income and expenditure from the audit deadline to the day of the inventory.

2. Ask the cashier if there are any unrecorded expenses and income, or if there are any white slips. If so, check the originals of relevant original vouchers and obtain copies.

3. The actual amount of cash on the day of supervision: The cashier of the company will take inventory, and the auditor will be responsible for checking it. See if the other party has a few, or deliberately raise the amount.

4. Record the cash amount of the supervision on the inventory sheet, add and subtract the unrecorded income and expenses of the day to get the actual balance of the day, and check whether it matches the book.

5. Subtract the income from the audit deadline to the inventory date from the actual balance obtained in Part 4, plus the expenditure from the audit deadline to the inventory date, to get the balance that should be on the audit deadline, Check whether it is consistent with the audit report.

6. After the inventory is completed, the company’s cashier and accounting supervisor must sign. The auditor then signs it himself. And make an audit summary.

Ruihua Accounting Firm Co., Ltd. was formally established in September 2004. The firm has nearly 50 professionals in accounting, auditing, economics, engineering and technology, including certified public accountants and other intermediate professional titles, including certified public accountants. 12 people, including 2 certified tax accountants, 1 internationally certified internal auditor, and 1 senior accountant, serving more than 1,000 clients.

Main business: review corporate accounting statements and issue audit reports; verify corporate capital and issue capital verification reports; handle audit services in company mergers, divisions and cancellations, and issue relevant reports; industrial and commercial registration, agency recordkeeping Accounting, accounting consulting, and accounting services. Tax agency services, tax consulting and planning.