How To Find Doubtful Points In Accounting Audit?

There are 8 ways to find problems according to the practical experience of accounting basis check in China.

That is, the way to find problems from abnormal figures; the way to find problems from abnormal business units; the way to find problems from the abnormal correspondence between accounts; the way to find problems from abnormal time; the way to find problems from abnormal locations; the way to find problems from abnormal life changes of personnel; the methods of finding problems from logical contradictions and the methods of finding problems from abnormal settlement methods.

The 8 methods are mainly based on the characteristics of the 8 basic elements of the accounting data and the practical experience of the inspectors.

It is mainly based on the normal range of changes in the amount or quantity of an economic operation of an enterprise or unit, and finds the special business beyond this scope as the focus of inspection.

Finding abnormal data can generally start from 3 aspects:

(1) abnormal figures were found from the magnitude of the value of the amount (amount of money).

The occurrence of each type of economic business has a normal boundary within a certain period.

Such as: a collective construction enterprise in 1992 from 1 to 9 months total enterprise expenses management expenses 12000 yuan; the same period last year was 75000 yuan; in 1992, the annual plan expenditure was 100000 yuan to 120000 yuan.

When there is no big change in the standard and quantity of the management and management fees, the actual management cost of the enterprise is 120000 yuan, which is abnormal data.

In the same period, expenditure at 75000~90000 yuan (120000 yuan, 12 yuan, 9 months) is the normal line of business.

It is easy to find out the detailed doubts and specific problems by finding out the doubt about the abnormal data of enterprise management fees, and then checking the contents of the specific expenses of the enterprise's management fees one by one.

(2) finding abnormal data from the positive and negative aspects of the figures.

Some data have a fixed change, or positive or negative, or there are two possibilities, but there are certain laws of change.

If the material is calculated according to the total cost of the planned cost, the difference between the actual cost and the planned cost of the purchased material may be a positive number (i.e., the excess deficit) or a negative number (i.e., a saving difference).

If a material cost difference rate of a production enterprise was checked last month for -5%, it will change to 5% this month. This is a kind of abnormal figure. Further verification is made, and it is possible to find problems in the procurement of materials.

(3) finding abnormal figures from the accuracy of data.

Accounting data is more accurate than financial plan data, but this accuracy also has certain rules.

For example, the total cost of the manager's travel expense reimbursement was found to be 2679.91 yuan.

This data is rough, but there is a flaw in it. In detail, the flaw comes out. The travel tickets, accommodation fees and allowances generally do not appear to be divided into units. Further checks are made. It is possible to find problems from the cost of accommodation.

The economic links between enterprises are extensive and complex, and there are relations between buying and selling, and other contacts.

But for a certain type of economic business, its business is relatively stable. For example, machine tools produced by machine tool factories, the main purchasing units are all kinds of machinery processing plants and mechanical and electrical companies; the cotton yarn produced by cotton mills is mainly sold to all kinds of cotton weaving factories and bedsheet factories.

At present, China's economic restructuring is deepening, and the scope of economic exchanges is wider. There will always be certain rules. Many economic pactions will only take place in a certain range, certain objects and certain time.

As a result, we can find 3 problems from abnormal business units:

(1) find abnormal purchase and sale units from the business scope of purchase and sale units.

Every business entity has a certain scope of business. If it goes beyond that scope, it should be verified.

If a non-staple food store, its purchase channels are mainly non-staple food processing plants and non-staple food companies or wholesale departments. If a purchase certificate is found to be issued by a non operating or production non-staple food unit, it is obvious that the scope of business operation and the abnormal situation of issuing voucher units are the doubtful points of checking accounts.

2. Discover the doubt from the contradiction between the purchase and sale unit and the settlement unit.

If a sales unit sells a batch of products, the unit of payment is the purchase unit B, the result is that the actual payment unit is the unit C, and the amount does not match. This is the questionable point to be verified.

3. Identify doubts from the date of settlement.

The occurrence, exchange and settlement of normal economic business have a certain frequency. If there are some strange names of current units in the current account, there is no long term business dealings, and the amount of account receivable is large. The amount of accounts payable by the machine tool factory in 1991 is 540000 yuan, which is increased by 150000 yuan over the 1990 year, and only 120000 yuan is payable for the material of a steel plant. For example, the receivable amount of a certain supply and marketing agency in the 1992 year is 108000 yuan, of which one of the receivables sold to a certain place in Yunnan is 78000 yuan.

These two points are all doubtful points of verification, and further verify that they may be false clients and bad debts.

Any economic business will involve two or more than two accounts. Changes in specific content need to be reflected in two or more accounts, forming account correspondence and showing in accounting vouchers. The abnormal account correspondence can not reflect the contents of the economic business correctly. Audits can check the staffs from the vouchers (mainly bookkeeping vouchers) and find the corresponding situations of the abnormal accounts. It is not difficult to find out the doubtful points. Generally speaking, the following 3 aspects can be taken:

First, find out the corresponding relationship between abnormal accounts from the direction of capital movement.

Every capital movement has its own context, so every debtor or lender of each account has a normal corresponding account. If a producer's production cost account is directly related to the debit side of the bank account, it should be further verified.

Second, find out the corresponding relationship between abnormal accounts from the way of capital movement.

Every business has two sides: the way and the whereabouts.

For example, the finished product warehouse business, on the one hand, the increase of finished products, this is whereabouts; on the other hand, the reduction of production cost is the way of finished products.

If an enterprise's finished product account debit is directly related to the credit of the bank account or material account, this is not the normal route for the finished product.

3. Finding abnormal account correspondence from the pfer of accounts receivable and accounts payable without original vouchers.

Such methods are mainly directed against fraudulent practices and financial discipline.

If an enterprise falsely lists accounts receivable and payable accounts, it pfers cash into cash receivable and pfers profits with accounts payable.

Each business has a specific period of time. The accounting information (original voucher) should have the same business hours as the business.

Some economic pactions need to undergo a complete process, but there is also a normal time limit, and the corresponding economic business takes place in the same order.

When checking, if it is found that it does not conform to the law, it should be taken as a doubtful point.

It can also be done from 3 aspects:

(1) find abnormal time from the specific time of economic operation. If the relevant accounting vouchers in the economic operation do not reflect the time of the occurrence of the economic business, or there is a clear contradiction between the specific time and the economic business content, this is a doubtful point and needs to be verified.

For example, an electronic production enterprise in the North found that a beverage invoice with the date of December 25th was purchased at 35000 yuan, and the sales volume was based on the independent accounting firm of the labor service company. It was deduced from the nature and time of the enterprise that the enterprise was not a high temperature production operation unit, and it was in the winter near the end of the year. How could it buy large quantities of drinks?

2. Find out the doubtful points from the time of the occurrence of economic business.

In commodities or materials

In the process, there will be materials on the way. According to the distance between the supply units and the different means of pport, it can be estimated that if the normal supplies are in pit, if they exceed this period, they will be doubtful points.

For example, a five point store in Hubei planned to organize 200 imported color TV sets to carry out the National Day sales activities. In case of an appropriate import and export company in Shenzhen, the remittance was 400 thousand yuan in September 2nd, while full-time buyers were sent to Shenzhen to rush the shipment.

In September 24th, 200 receipts were received, but only 100 color TV sets were received. The buyer's telegram stated that the reason was that no suitable wagons could be found.

The other 100 were not received until November 15th.

This is a doubtful point. For example, if a special person is sent to Shenzhen for further investigation, it is possible to find out the problem that the buyer is interested in pferring the interest from the seller to the buyer.

3. Find doubtful points from the settlement time.

Due to the specific requirements of the economic contract and the different settlement methods, the normal debt and debt relationship has certain settlement period. If there is a long-term overdue receivables or payment, the reason should be identified.

This method is not widely applied in the current settlement order, and the problem of "triangle debts" has not yet been fully solved, but it is often used in the examination results of personal income adjustment tax.

For example, a material company in a certain province of a province contracted 4 people, in order to evade the personal income adjustment tax. On the one hand, it should pay 258000 yuan in 1989, and hang on the accounts payable account for more than 2 years without pferring accounts. On the other hand, the business fee is 240000 yuan.

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There are locations where the anomalies are determined according to the contents of the business.

If an electric power equipment factory sells small and medium sized electrical equipment to a remote mountain county, it is a doubtful point that there is an abnormal logical relationship between the content and location of the business, and it has the value of continuing verification.

There are two ways to recognize abnormal locations:

(1) finding abnormal locations from distance.

There are various procurement channels for the same commodity or material. In the case of the same price, quality, variety and specifications, it should be purchased in the near future. Unless the enterprise temporarily has no cash payment, the nearby supply department will not keep the credit and the credit can be sold far away.

But at present, some purchasers are willing to pay close attention to the interests of the collective interests of the state, and to pay close attention to them.

Second, discover the abnormal location from the flow of material movement.

The content of certain economic business is closely related to market demand and material supply location.

For example, people in Hubei send large quantities of rice and cotton to the coastal areas of Guangdong; Hunan sends special people to Beijing to buy pineapples; these are abnormal businesses, because Hubei, which produces rice and cotton, is generally not likely to purchase rice and cotton in the coastal area; Hunan will not produce the phenomenon of not going to Guangdong in the vicinity of pineapple producing areas, instead of buying it in Beijing.

Further investigation shows that it is possible to find short selling or other problems.