2 thoughts on “Several issues and audit methods that should be paid attention to by currency fund audits”
Lillie
(1) Inventory cash 1. Check whether the amount of the inventory cash diary is consistent with the total account, check whether the accounting exchange rate and conversion amount of the non -accounting capital inventory cash is correct. 2. Inventory cash:
(1) Develop a monitoring plan to determine the time of the supervisor; If the balance is checked, if there are differences, the audit unit shall be required to find out the reason and make appropriate adjustments. If the reasons cannot be found, the audit unit shall be required to make adjustments after approval of the management authority;
(3) When inventory on the non -balance liability table date I, it should be adjusted to the amount of the balance sheet date. ;
(4) If there is a debit to offset in inventory cash, the original vouchers that have not been withdrawn, and the original vouchers that have not been reimbursed, it must be indicated in the inventory form. If necessary Mixed safe. 3. The cash revenue and expenditure of large inventory. Check whether the original voucher is complete, whether the accounting voucher is consistent with the original voucher, whether the account processing is correct, whether it is recorded in the appropriate accounting period. 4. Other audit procedures increased according to factors such as the evaluation. (2) Bank deposits
1. Get or prepare bank deposit details
(1) Correct review and total accounts and bank deposit diary Whether the account counting is consistent;
(2) Check whether the converted exchange rate and conversion amount of the deposit of non -accounting base for the deposit of non -accounting bases is correct.
2. Colidation of the cumulative balance of interest receivables of bank deposits, analyzing comparison whether the difference in interest income and actual interest income of the audit unit bank deposit , Check whether there are high -interest funds for lending, confirm whether the bank's deposit balance exists, and whether the interest income has been recorded completely.
3. The inspection bank deposit: prepare bank deposit inspection forms, check whether it is consistent with the book record amount, whether it is pledged or restricted, and whether the deposit is owned by the audit unit.
(1) For regular deposits that have been pledged, the regular deposit bills should be checked and verified with the corresponding pledge contract.
(2) For non -pledged regular deposits, the original case of the account opening verification should be checked.
(3) The regular deposit that has been withdrawn before the end of the audit work. The corresponding redemption vouchers should be checked, and the bank's bill of check is approved by the bank.
4. Getting and checking the bank deposit balance adjustment table:
(1) Obtain the bank deposit balance of the audited unit, and pay the letter of check with the bank inquiry letter , Confirm whether the amount paid paid and deposit recorded by the sampling check will be consistent with the recording of the bill; Whether the counting counting is correct, whether the balance of the bank deposit diary after the adjustment is consistent with the balance of the bank's statement;
(3) Check whether the nature and range of the adjustment matters are reasonable:
1 ) Check whether there is a adjustment of cross -date income and expenditure and cross -bank transfer. Prepare cross -bank transfer business clear tables to check whether the inter -bank transfer business corresponds to the corresponding transfer and transfer, and whether the transfer business that has not been completed during the same period is reflected in the adjustment of the bank deposit balance table;
2) Check the large amount of deposit and unpapted bills:
L Stock to check the date of the deposit, find out the specific reasons for the deposit, the bank's bill deposit record date after the investigation period, determine the audit of the audit period Is the difference between the unit and the bank's bookkeeping time reasonable and determine whether the audit adjustment is required on the balance sheet date; r The reasons for the timely account, determine whether the book record time is later than the date of the bank's statement; r The bank's statement has no records and a large amount of non -payment, and the written explanation of the receipt of the bill is obtained. Confirm whether the balance sheet date needs to be adjusted;
L In the inspection of the balance sheet whether the bank statement will completely record the amount of the bank in the adjustment matters;
(4) Check whether there is an unpopular interest income and interest expenditure;
(5) Check whether there are other outdated income and expenditure items; When the phenomenon of unauthorized or unauthorized payment of monetary funds is relatively prominent), check the bank deposit balance to be paid to the abnormal collection (including the incomplete signing of the payment), the incomplete signing address, the amount, the amount, the amount, the amount, The adjustment of the larger bills confirm whether there is a fraud.
5. Letter the bank's deposit balance, compile the bank letter of the results summary form, check the bank repayment:
(1) The bank sent a letter, including the bank that has been settled by the zero account and account;
(2) The difference between the book balance of the audit unit and the results of the bank letter is determined, and it is appropriately dealt with the inconsistent matters.
6. Check whether the deposit date of the bank's deposit account is a auditing unit. If the depositor is not a audit unit, he should obtain a written statement from the account owner and the audit unit to confirm whether the balance sheet date needs to be required Adjustment. 7. Pay attention to whether there are restrictions on monetization or existing overseas funds, whether there is pledge, freezing, etc., whether it has made necessary adjustments and disclosure. 8. The bank deposits that do not meet the conditions of cash and cash are listed in the audit work draft, considering the impact on the cash flow statement. 9. The original voucher for the income and expenditure of large bank deposits to check, check whether the original vouchers are complete, the bookkeeping voucher is consistent with the original voucher, whether the account processing is correct, whether it is recorded in the appropriate accounting period; Whether there is a large amount of monetary funds with non -operating purposes and checking the progress of relevant accounts; if there is a income and expenditure matters that have nothing to do with the production and operation of the audited unit, the reason should be found and recorded accordingly. 10. Check whether the deadline for bank deposits is correct. Select the asset liability statement of how many and more than the amount of amounts of the amount of the balance sheet for interception test. Pay attention to business content and corresponding subjects. If there is an off -date income and expenditure matters, consider whether to adjust. 11. Other audit procedures increased according to factors such as the risk of the evaluation. (3) Other currency funds 1. Obtaining or preparing other currency funds in fine tables:
(1) Reviewing bank bill deposits, bank ticket deposits, credit card deposits, credit, credit Whether the deposit deposits, deposits of investment funds, and foreign deposits are correct, and whether it is consistent with the total number of accounts and diary accounts.
(2) Check whether the converted exchange rate and conversion amount of other currency funds of non -accounting are correct. 2. Obtain and check the balance of other currency funds:
(1) Obtain the bill of receipt of the audit unit bank, check whether the bank statement provided by the audit unit is modified or modified In the case, determine the correctness of the bank's billing amount, and check whether the bank repayment results are consistent, and whether the payment amount and deposit amount of the account record records are consistent with the recording of the bill; Guarantee gold households to check the bills and corresponding transactions. Check whether the ratio of margin to related debt is consistent with the contract agreement. Pay special attention to whether there is a deposit that occurs, and the audit unit has no corresponding guarantee matters;
) If the credit card holder is a staff member of the audit unit, the confirmation letter provided by the staff should be obtained. , And consider adjusting;
(2) Get the balance table of other monetary funds deposit on the balance sheet date, check whether the calculation of the plus calculation in the adjustment table is correct, after the adjustment, the balance of other currency funds diary and bank Whether the balance of the bill of statement is the same;
(3) Check whether the nature and range of the adjustment matters are reasonable. If there is a significant difference, the audit adjustment should be made. . Check the letter of inspection letter of bank exchange deposits, bank ticket deposits, credit card deposits, credit deposit deposits, deposit capital, foreign deposits, etc., prepare the summary form of other monetary funds, check the bank back letter. . Check whether the depositor of other currency funds deposit accounts is an audit unit. If the depositor is not an audit unit, he shall obtain a written statement from the account owner and the audit unit to confirm whether the asset liabilities will need to be adjusted. 5. Pay attention to whether it is restricted to monetization ability, or stored abroad, or has potential recovery risks. 6. Select the vouchers of the balance sheet () or above () and the amount () or higher of the balance sheet, and the revenue and expenditure of other monetary funds will be tested. If there are cross -term income and expenditure matters, it should be considered whether it is adjusted. 7. The recording of the income and expenditure of other currency funds with a random check, check whether the original vouchers are complete, the accounting voucher is consistent with the original vouchers, whether the account processing is correct, whether it is recorded in the appropriate accounting period and other items such as the items such as the proper accounting period. Essence 8. Other audit procedures increased according to factors such as the evaluation. 9. Check whether monetary funds have made appropriate reports in financial statements in accordance with the provisions of corporate accounting standards. Idds whether to list the situation of monetary funds in accordance with inventory cash, bank deposits, and other monetary funds, respectively, due to pledge or freezing, such as restrictions on the use of restrictions, stored abroad, and potential recycling risks, it should be explained separately.
Several issues that should be paid attention to by currency fund audits: monetary funds are the most liquid assets. When the division of responsibilities of corporate responsibilities is unreasonable, the authorization and approval procedures are not good, and the internal control failure is invalid. Assets, the audit should pay attention to the following issues: ① over -range revenue and expenditure cash; ② open bank account; ③ sitting cash; ④ white bars to the library; ⑤ private deposit of public funds; ⑥ in vitro circulation of funds; ⑦ to pick up bank credit; Borrow bank accounts; The main method of audit: 1. Get the bank's billing and bank deposit balance adjustment table, which is paired with its bank diary account. The accounting records of the enterprise in the adjustment table have not been accounting, and the bank has entered the account of the project, bank bills, bank payment notices, or other evidence to determine the integrity of monetary funds. 2. Send an inquiry letter to the account of the account of the audited unit to verify whether the deposit is true and whether the balance is correct. 3. Combining the original vouchers of the sales and procurement business random inspection of monetary capital revenue and expenditure, the relevant authorization and approval procedures for inspection of large income and expenditure inspection, and determine whether it is true and legal. 4. Combined with sales and receivables, check whether the income is allocated, and check the sales invoices, sales orders, shipping orders and collection lists to check whether the sum of the sales and sales of the sales and sales is equivalent to the current sales income; Whether there are other income items, whether they are allocated; check the receipt, pay, choose a project letter with a long account (more than 3 years) and a large amount of amount, whether the money has been repaid, but the audit unit is not included in the account, and the individual is individual. Or the unit's occupation and misappropriation. 5. Through inventory, including cash, checks and related vouchers, find clues to the clues of white bars to database, public funds, and off -account funds.
(1) Inventory cash
1. Check whether the amount of the inventory cash diary is consistent with the total account, check whether the accounting exchange rate and conversion amount of the non -accounting capital inventory cash is correct.
2. Inventory cash:
(1) Develop a monitoring plan to determine the time of the supervisor; If the balance is checked, if there are differences, the audit unit shall be required to find out the reason and make appropriate adjustments. If the reasons cannot be found, the audit unit shall be required to make adjustments after approval of the management authority;
(3) When inventory on the non -balance liability table date I, it should be adjusted to the amount of the balance sheet date. ;
(4) If there is a debit to offset in inventory cash, the original vouchers that have not been withdrawn, and the original vouchers that have not been reimbursed, it must be indicated in the inventory form. If necessary Mixed safe.
3.
The cash revenue and expenditure of large inventory. Check whether the original voucher is complete, whether the accounting voucher is consistent with the original voucher, whether the account processing is correct, whether it is recorded in the appropriate accounting period.
4. Other audit procedures increased according to factors such as the evaluation.
(2) Bank deposits
1. Get or prepare bank deposit details
(1) Correct review and total accounts and bank deposit diary Whether the account counting is consistent;
(2) Check whether the converted exchange rate and conversion amount of the deposit of non -accounting base for the deposit of non -accounting bases is correct.
2.
Colidation of the cumulative balance of interest receivables of bank deposits, analyzing comparison whether the difference in interest income and actual interest income of the audit unit bank deposit , Check whether there are high -interest funds for lending, confirm whether the bank's deposit balance exists, and whether the interest income has been recorded completely.
3.
The inspection bank deposit: prepare bank deposit inspection forms, check whether it is consistent with the book record amount, whether it is pledged or restricted, and whether the deposit is owned by the audit unit.
(1) For regular deposits that have been pledged, the regular deposit bills should be checked and verified with the corresponding pledge contract.
(2) For non -pledged regular deposits, the original case of the account opening verification should be checked.
(3) The regular deposit that has been withdrawn before the end of the audit work. The corresponding redemption vouchers should be checked, and the bank's bill of check is approved by the bank.
4. Getting and checking the bank deposit balance adjustment table:
(1) Obtain the bank deposit balance of the audited unit, and pay the letter of check with the bank inquiry letter , Confirm whether the amount paid paid and deposit recorded by the sampling check will be consistent with the recording of the bill; Whether the counting counting is correct, whether the balance of the bank deposit diary after the adjustment is consistent with the balance of the bank's statement;
(3) Check whether the nature and range of the adjustment matters are reasonable:
1 ) Check whether there is a adjustment of cross -date income and expenditure and cross -bank transfer. Prepare cross -bank transfer business clear tables to check whether the inter -bank transfer business corresponds to the corresponding transfer and transfer, and whether the transfer business that has not been completed during the same period is reflected in the adjustment of the bank deposit balance table;
2) Check the large amount of deposit and unpapted bills:
L
Stock to check the date of the deposit, find out the specific reasons for the deposit, the bank's bill deposit record date after the investigation period, determine the audit of the audit period Is the difference between the unit and the bank's bookkeeping time reasonable and determine whether the audit adjustment is required on the balance sheet date;
r
The reasons for the timely account, determine whether the book record time is later than the date of the bank's statement;
r
The bank's statement has no records and a large amount of non -payment, and the written explanation of the receipt of the bill is obtained. Confirm whether the balance sheet date needs to be adjusted;
L
In the inspection of the balance sheet whether the bank statement will completely record the amount of the bank in the adjustment matters;
(4) Check whether there is an unpopular interest income and interest expenditure;
(5) Check whether there are other outdated income and expenditure items; When the phenomenon of unauthorized or unauthorized payment of monetary funds is relatively prominent), check the bank deposit balance to be paid to the abnormal collection (including the incomplete signing of the payment), the incomplete signing address, the amount, the amount, the amount, the amount, The adjustment of the larger bills confirm whether there is a fraud.
5. Letter the bank's deposit balance, compile the bank letter of the results summary form, check the bank repayment:
(1) The bank sent a letter, including the bank that has been settled by the zero account and account;
(2) The difference between the book balance of the audit unit and the results of the bank letter is determined, and it is appropriately dealt with the inconsistent matters.
6. Check whether the deposit date of the bank's deposit account is a auditing unit. If the depositor is not a audit unit, he should obtain a written statement from the account owner and the audit unit to confirm whether the balance sheet date needs to be required Adjustment.
7. Pay attention to whether there are restrictions on monetization or existing overseas funds, whether there is pledge, freezing, etc., whether it has made necessary adjustments and disclosure.
8. The bank deposits that do not meet the conditions of cash and cash are listed in the audit work draft, considering the impact on the cash flow statement.
9. The original voucher for the income and expenditure of large bank deposits to check, check whether the original vouchers are complete, the bookkeeping voucher is consistent with the original voucher, whether the account processing is correct, whether it is recorded in the appropriate accounting period; Whether there is a large amount of monetary funds with non -operating purposes and checking the progress of relevant accounts; if there is a income and expenditure matters that have nothing to do with the production and operation of the audited unit, the reason should be found and recorded accordingly.
10. Check whether the deadline for bank deposits is correct. Select the asset liability statement of how many and more than the amount of amounts of the amount of the balance sheet for interception test. Pay attention to business content and corresponding subjects. If there is an off -date income and expenditure matters, consider whether to adjust.
11. Other audit procedures increased according to factors such as the risk of the evaluation.
(3) Other currency funds
1. Obtaining or preparing other currency funds in fine tables:
(1) Reviewing bank bill deposits, bank ticket deposits, credit card deposits, credit, credit Whether the deposit deposits, deposits of investment funds, and foreign deposits are correct, and whether it is consistent with the total number of accounts and diary accounts.
(2) Check whether the converted exchange rate and conversion amount of other currency funds of non -accounting are correct.
2. Obtain and check the balance of other currency funds:
(1) Obtain the bill of receipt of the audit unit bank, check whether the bank statement provided by the audit unit is modified or modified In the case, determine the correctness of the bank's billing amount, and check whether the bank repayment results are consistent, and whether the payment amount and deposit amount of the account record records are consistent with the recording of the bill; Guarantee gold households to check the bills and corresponding transactions. Check whether the ratio of margin to related debt is consistent with the contract agreement. Pay special attention to whether there is a deposit that occurs, and the audit unit has no corresponding guarantee matters;
) If the credit card holder is a staff member of the audit unit, the confirmation letter provided by the staff should be obtained. , And consider adjusting;
(2) Get the balance table of other monetary funds deposit on the balance sheet date, check whether the calculation of the plus calculation in the adjustment table is correct, after the adjustment, the balance of other currency funds diary and bank Whether the balance of the bill of statement is the same;
(3) Check whether the nature and range of the adjustment matters are reasonable. If there is a significant difference, the audit adjustment should be made.
. Check the letter of inspection letter of bank exchange deposits, bank ticket deposits, credit card deposits, credit deposit deposits, deposit capital, foreign deposits, etc., prepare the summary form of other monetary funds, check the bank back letter.
. Check whether the depositor of other currency funds deposit accounts is an audit unit. If the depositor is not an audit unit, he shall obtain a written statement from the account owner and the audit unit to confirm whether the asset liabilities will need to be adjusted.
5. Pay attention to whether it is restricted to monetization ability, or stored abroad, or has potential recovery risks.
6. Select the vouchers of the balance sheet () or above () and the amount () or higher of the balance sheet, and the revenue and expenditure of other monetary funds will be tested. If there are cross -term income and expenditure matters, it should be considered whether it is adjusted.
7. The recording of the income and expenditure of other currency funds with a random check, check whether the original vouchers are complete, the accounting voucher is consistent with the original vouchers, whether the account processing is correct, whether it is recorded in the appropriate accounting period and other items such as the items such as the proper accounting period. Essence
8. Other audit procedures increased according to factors such as the evaluation.
9. Check whether monetary funds have made appropriate reports in financial statements in accordance with the provisions of corporate accounting standards.
Idds whether to list the situation of monetary funds in accordance with inventory cash, bank deposits, and other monetary funds, respectively, due to pledge or freezing, such as restrictions on the use of restrictions, stored abroad, and potential recycling risks, it should be explained separately.
Several issues that should be paid attention to by currency fund audits: monetary funds are the most liquid assets. When the division of responsibilities of corporate responsibilities is unreasonable, the authorization and approval procedures are not good, and the internal control failure is invalid. Assets, the audit should pay attention to the following issues: ① over -range revenue and expenditure cash; ② open bank account; ③ sitting cash; ④ white bars to the library; ⑤ private deposit of public funds; ⑥ in vitro circulation of funds; ⑦ to pick up bank credit; Borrow bank accounts;
The main method of audit: 1. Get the bank's billing and bank deposit balance adjustment table, which is paired with its bank diary account. The accounting records of the enterprise in the adjustment table have not been accounting, and the bank has entered the account of the project, bank bills, bank payment notices, or other evidence to determine the integrity of monetary funds.
2. Send an inquiry letter to the account of the account of the audited unit to verify whether the deposit is true and whether the balance is correct.
3. Combining the original vouchers of the sales and procurement business random inspection of monetary capital revenue and expenditure, the relevant authorization and approval procedures for inspection of large income and expenditure inspection, and determine whether it is true and legal.
4. Combined with sales and receivables, check whether the income is allocated, and check the sales invoices, sales orders, shipping orders and collection lists to check whether the sum of the sales and sales of the sales and sales is equivalent to the current sales income; Whether there are other income items, whether they are allocated; check the receipt, pay, choose a project letter with a long account (more than 3 years) and a large amount of amount, whether the money has been repaid, but the audit unit is not included in the account, and the individual is individual. Or the unit's occupation and misappropriation.
5. Through inventory, including cash, checks and related vouchers, find clues to the clues of white bars to database, public funds, and off -account funds.