Non-Periodic Checking Method

In advance, there is no specific provision for checking the time, but a temporary check of the relevant property, money, debt and debt according to specific needs.

The object and scope of the irregular check should be determined according to the actual needs. It can be either a comprehensive inventory or a partial inventory.

The periodical check is always carried out for specific purposes.

Generally adapted to four situations.

(1) when the custodian of property, money and funds changes, it is necessary to check and verify the assets, money and money held by their debts.

(2) after natural loss and accidental loss, the damaged property should be checked to find out the loss.

(3) when conducting inspections and audits at the higher authorities, financial departments, banks and auditing departments, they should check and verify the reliability of the accounting data according to the requirements and inspection requirements.

(4) when the affiliation of accounting entity changes, all property must be changed.