Seven Ways To Dig Out Doubts In Enterprise Accounts

In the enterprise audit, the focus of the audit is the integrity of the income, the reasonableness of the expenses and the payment of taxes. The audit mainly examines the authenticity of the accounting records by examining the capital flow, the detailed account, the purchase and sale contract, the receivable and the payable details, the details of the raw materials, the details of the expenses, and the expense details. Through the audit of these subjects, most problems will be exposed.

So what data is abnormal and worth being suspected?

1. a large amount of cash pactions.

In the Internet era, cash pactions are becoming less and less. Apart from trading with natural persons, there is a large number of cash pactions between enterprises and enterprises.

If there is any accounting fraud or income loss,

It is right for an enterprise to collect money from customers, to pay suppliers' material fees, and so on. If enterprises give customers money and suppliers give money to enterprises, these are doubtful.

If negative receipts or negative balance of receivables are negative, it is likely to be hidden income.

3. the truth of the exchange.

This is mainly through the purchase contract audit, that is, the sale and purchase of both sides are within the scope of operation. If a car processing enterprise sells high-tech software, it is doubtful.

The false paction of purchase is to increase the cost and reduce the profit; the false paction is mostly Whitewashing Accounting Statements.

4. advance payment and receivable account.

It's normal to buy things in advance and sell things on credit, but it's not normal to deal with them for a long time.

The audit of prepaid and receivable mainly depends on the examination of the authenticity of the contract to determine the authenticity of prepayment and receivables, and whether there is any concealment of income.

Using inventory to regulate profits is a common tactic used by many enterprises. For example, enterprises need to reserve raw materials, but it is not normal to reserve them for a year. Stock issuing is delayed, but it is not normal to delay accounting.

6. relationship between output and equipment purchase.

The leap of output is generally related to the new expansion of fixed assets. If output rises sharply in a month, there will be no update on the purchase of machinery.

The industry will have seasonal changes in income, the assault income is too large is not normal; income and cost is proportional to the change, if the income increases, the cost does not increase or decrease is even more abnormal.

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Risk Description: income does not possess authenticity and integrity.

Such as: all kinds of main business pactions related to selling goods and providing services at below normal wholesale price; long term pactions linked to receipts or simply put out of account without recognition of income; prepaid sales of goods are not recognized according to the tax law, when goods are issued, income is recognized, and sales are collected in installments.

Key verification: there is no justification for the taxable price of goods sold or services provided; there are problems in other businesses such as selling, scrapping, disposing of fixed assets, residual value of working materials, such as disposal of waste box revenue, late or unpaid income, and the existence of installments and pre sales methods, and not confirming revenue in accordance with regulations.

Inspection methods: check the internal assessment methods and related assessment data, and sales contracts, sales credentials, bank statements, cash journal, warehouse physical accounts and other related information, combined with the "main business income", "other business income" and other subjects comparative analysis and spot checks to verify whether timely and full recognition of taxable income.

Inspection subjects: current account and main business income, other business income, fixed assets clearance, raw materials, stock commodities, bank deposits, cash and so on.

Policy basis: the sixth law of the People's Republic of China enterprise income tax law; fourteenth regulations and twenty-three regulations on the implementation of the People's Republic of China enterprise income tax law.

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