Summarize Ten Classic Auditing Auditing Skills

1, accounting skills that are not accounted for, receipts, or less often occur frequently in units with poor accounting system, especially when the same person is the same person who is the same person. People who commit crimes are people who directly manage their property by hand. For example, buyers, tellers, warehouses, and cashiers. Some of those committing crimes are raising the unit price from the kickbacks or reimbursement after the opening of the bill. Some of them collude with each other for two votes to carry out corruption. Some of them only pay receipts to the payee without keeping accounts. The situation is rather complicated. In view of this kind of crime means, generally should organize the investigation from the following aspects: first, collect all the used invoices and the stubs of receipts, check whether the numbers are continuous, whether there are missing numbers, missing pages and the invoice of invalid invoices and receipts, and whether they are stuck to the stub link, and check the total number of invoices and receipts stubs together with the number of accounts to see if they match. The two is to check the receipts kept by the payee and the payer, to squeeze out the difference and chase the whereabouts. The three is to check the number of the pen and the amount of money, so as to squeeze the difference. The four is to collect witnesses from other people and check with other materials. The five is checking the accounts, then making a comprehensive analysis and judging them in a practical way.

2. False accounting techniques such as falsification and expense accounting are mostly handled directly. Management of property There are various ways of committing crimes. For this discipline, the main means of fraud are forgery, embezzlement, alteration or re reporting of purchase invoices and expense documents. Forged documents are commonly used in invoices or receipts of white invoices, mainly including false reporting of travel expenses for employees, temporary workers' wages and pensions for employees who have been killed for a long time. We should organize the investigation from the following aspects: first, we should organize the examination of the source of suspicious credentials, and see whether the bills that are reimbursed are issued by units or individuals, and have the payee's handprints or seals. Two, we should pay attention to examining whether the flow of expenditure and the form of expenditure are artificially cheating. The three is to check the doubtful points from the accounts, find the payee or the unit to check the bill and get the basis for false reporting. The four is the technical identification of the acquired evidence, such as handwriting, fingerprint and seal.

3, there are two kinds of analysis, that is, legal and illegal. One is the invoice which has been legally registered by the tax authorities and the other is an illegal invoice and ious printed without the permission of the relevant departments. To investigate corruption cases by using this kind of crime means: first, organize audits to carefully examine the source of invoices, and focus on examining the provenance, style and specifications of invoices, and the names, quantities, unit prices and amounts recorded in the invoice itself. We should pay attention to whether the source of invoices is consistent with the contents and channels of purchase. Whether the contents reflected in the invoice are consistent with the channels of purchase, whether the contents reflected in the invoice are consistent with the products and raw materials needed by the purchasing units, whether the contents of the invoice are consistent or not, and who writes it. Through the examination, we can find out doubtful points and carry out tracing. Two is the relative picture of the invoices and the objects in the warehouse. Three is the scientific handwriting identification of the invoice to confirm whether it is forged.

4, concealing income and conducting auditing techniques for "small Treasuries" are only common in recent years and are common. This is often the result of public-private integration and the purpose of private employment in the name of the public. Some "small Treasuries" are collectively for the purpose of serving private interests. The existence of "small Treasuries" has opened the door to corruption and bribery. For such cases, it is often difficult to detect, and it is not easy to identify that they often use the unhealthy trend as an excuse to retreat for punishment. For this case, the first is to check the accounts of the expenditure units and the accounts of the income units, and to see whether the accounts are accounted for. The two is to check whether the accounting books set up by the unit are legal. The three is to compare the expenditure account with the inventory account to see if there is a difference and whether the difference is accounted for. The four is to compare the expense account of the receiving unit with the income account of the delivery unit, so as to find out whether there is any difference so as to find out the extra funds. Five is to check sales items or categories of various kinds of deductions, fines, interest on collective deposits and reasonable rebates are accounted for. The six is to check whether the "small Treasuries" accounts or records, and whether the use of the channels is reasonable. The seven is to check the actual control rights of "small Treasuries" and off balance sheet funds, see whether it is personal control, and whether or not the interest is embezzled from individuals.

5, the skill of checking accounts for large and small ends is mostly the various types of clerks and salesmen. They collude with each other to commit crimes. The so-called "big and small tail", that is, the number of stubs and bookkeeping is small, and the number of the collection is large. In practice, we should tear off the others and write separately. For this kind of crime means, in checking the law, one is to send people to check the bottom couplet of the drawer party with the reimbursement of the business unit; two, to check the bill with the physical object; and the three is to launch the insider to expose it.

6, repeat Reimbursement audit The repeated reimbursement of skills means that a document is reimbursed two times, or the associate and associate are reimbursed each time, and the documents that have been reported missing or cancelled are reimbursed privately, and the documents that have been accounted for in the previous year are drawn out for reimbursement in the next year. Such criminals are usually accountants or property owners who are directly engaged in financial work. They are drilling for loopholes in management confusion or imperfect systems, seeking to commit crimes. If we take this kind of means to carry out corruption, we should pay attention to the following aspects when organizing the audit: first, we need to examine whether the credential credited to the account is positive or negative. Two, we need to examine the occurrence time of bills to see if it happened in the same month. We found that cross annual bills, especially those with unknown causes, should be traced as key points. Three, check the accounts and check whether they are reimbursed repeatedly.

7. The situation in which a fictitious account is embezzled from a public account by a fictitious account in which the public accounts are embezzled is usually embezzled by public accounts. If a credit sales account is first recorded in a fictitious accounts receivable account, instead of opening an account in the real name of the customer, after the payment is received, the money will be appropriated into the private bag, and then the account will be cancelled by the bad debt method. Its auditing skills are: on the one hand, to check whether the procedures for dealing with bad debt losses in accounts receivable and sales accounts are complete and true; on the other hand, they can trace other ways to clarify the situation.

8, the use of accounting chaos in troubled waters audit techniques to make use of the chaotic accounts of troubled waters, usually occurs in the accounting system is not perfect and institutions are not sound, financial work no one responsible for the unit. The audit techniques must first clear accounts, check accounts through accounts, accounts and accounts, check all accounts, and then take internal checks to find out whether they belong to the accounting business or illegal or disciplinary fraud.

9, we should use our accounts and false accounts to intercept our pocketbooks. Auditing skills If there is any mistake in the settlement of accounts, such as missing accounts, incorrect accounts or errors in the calculation of original vouchers, the accountants may seize the opportunity to intercept their pockets. The commonly used method is to cash the cash received from other accounts, and to directly sterilate the account, or to transfer the account to the virtual temporary payment account on other receivable accounts, then issue a cash check into the private pocket and use it to flush the virtual suspense account. The auditing skill is that the former can be verified through the cash receipts and the account, and the latter can be identified through careful examination of the accounts payable on other receivables.

10, the use of computer-aided audit method, ingeniously found that the problem involves a large number of financial data, we must improve audit techniques, computer aided audit methods can be used to improve work efficiency to achieve breakthroughs. We should make full use of the "OA" platform to realize the interaction between "OA" and "AO" and improve the scientific and technological content of audit investigation. If we use the "AO" on-site audit implementation system to analyze the credit of a financial institution, we can search a certain information through tens of thousands of households, and find that a financial institution is named after the account of the "credit department" and "credit unit" of the current account holder. The account is based on the expenditure of false credit, and the income is used to collect interest and visit expenses.