How Many Five Point Audit Measures For Accounting Vouchers?

The problems existing in the original accounting vouchers will not only cause the accounting work to cause confusion, but also bring audit risk to audit work.

In order to seriously finance and discipline, ensure audit quality and evade audit risk, it is suggested that auditors should consider the following aspects when reviewing the original accounting vouchers.

It mainly examines whether the "rise" on the voucher is consistent with the name of the unit and whether it is added or altered.

If it does not match, it is necessary to find out why the account is being reimbursed in the unit and prevent the purchase of other units or privately purchased bills.

First, check whether the number of the certificate issued by the same unit is inconsistent with the date of the certificate. If the certificate issued by the same unit is more, it can be examined by the sorting method.

The second is to examine whether the date of issuing vouchers and the date of reimbursement are abnormal.

First of all, we must examine whether a bill with or without seals is invalid.

Secondly, we should examine whether the seal is in conformity with the provisions, whether it has legal effect and specific purpose, and can seal the seal of the identity and nature of the unit, including the business seal, financial seal, invoice stamp, special seal for settlement, etc.

Fraudulent bill

The general characteristics are as follows: the seal itself is fuzzy, or the intention is not clear when stamped; the seal is not used to conform to the prescribed seal, but to cover other seals, such as the bill of residence, the wholesale and retail trade seal, and the title.

Main examination

Whether there is a signature of a unit leader or a staff member; whether it is a pen approval.

main

Whether the content is complete or not is incomplete, irregular and incorrect.

For example, the writing of the certificate is vague, the drawer only fills in the surname and does not fill in the name. The unit of measurement does not fill in the national legal measurement unit. The name of the project is not specified or changed.

In order to prevent some units from giving false cash in the name of "entertainment fee", "consultation fee" and "labor service fee", they are allowed to cash in cash, which is used to distribute bonuses, rebates, benefits, or gifts for units.

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Financial personnel need regular financial analysis to understand the operation of the company.

Then, what problems should we pay attention to when doing financial analysis?

The ultimate goal of financial analysis is to provide decision support for management decisions. Therefore, we must provide solutions and suggestions after analyzing the causes of the problems, and make adequate preparations and provide material support at the management meeting, so that the management can fully trust and accept the solution.

Usually, financial personnel will have a mindset. They can not distinguish the level and priority of their own financial data, feel that everything is important, and all the results are stacked up, and there is a great potential for overwhelming.

In this case, even if there is a final conclusion, it may be too heavy to arouse the attention of readers.

Worse still, there is no conclusion when the list is finished. Readers may be confused and confused.

The position of Finance in enterprises can be divided into several levels.

The entry level is the gatekeeper, who says that the main function of finance is to ensure compliance and legality of financial operations.

From the level of analysts, the main functions of Finance begin to focus on the management of participating enterprises, and the components of decision-making are gradually increasing.

Therefore, focusing on the industry news, understanding the development strategy of enterprises and the stage of development of enterprises, it will be more meaningful for financial personnel to better use their own advantages and contribute to the development of enterprises.

The basic data of financial analysis can not be confined to financial statements, but the information and data of all operations that can be obtained.

Because most of the financial data are second-hand information, and the information of production and operation from the front-line business department is essential.

Our accounting system is to pform the production and operation activities of enterprises into financial information and record them back. When we try to analyze and speculate on the production and business activities of enterprises through reading financial information, we need to restore the production and operation status with the original production and operation information.

Therefore, the mode of thinking should start from business rather than simply looking at finance.

The contents of financial analysis must include:

Analysis of financial statements - project analysis and correlation analysis of three major tables;

Analysis of key indicators DuPont analysis and important business indicators (such as operating rate, scrap rate, etc.);

Enterprise value analysis - discounted cash flow (DCF) and internal rate of return (IRR);

Combining static and dynamic analysis - look at the trend, look at the structure, see the ratio, look at it together.

It should be emphasized that financial analysis is not the index of many indicators.

One of the skills that financial personnel should develop is to express the results of financial analysis in business language.