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Asset audit



Objectives

1.Authenticity:referstotherealexistenceofassetsrecordedinrelevantaccountbooksandaccountingstatements.

2.Completeness:Referstoallassettransactionsthathaveoccurredarerecordedintherelevantaccountbooksandaccountingstatements,andtherearenooff-accountassets.

3.Ownership:referstotheownershipoftheassetsrecordedintherelevantaccountbooksandaccountingstatementsthatbelongtotheenterprise,andthereisnopresentationofnon-propertyassets.

4.Valuation:Referstothecorrectvaluationoftherecordedassetswithoutoverestimatingthepriceofvariousassets.

5.Classification:Itmeansthattherecordedassetsareclassifiedcorrectly,inaccordancewiththerelevantfinancialaccountingsystemregulationsandstandards,andtheassetsareclassifiedintothecorrespondingaccountingsubjects,andthereisnoconfusionaboutassetsofdifferentstandards.

6.Deadline:referstotheassetbusinessrecordinthecorrectaccountingperiod,withoutadvanceorlateaccountingandartificialadjustmentoftheassetbalance.

7.Accountingaccuracy:Referstotheaccountingtreatmentofassetbusinessiscorrect.

8.Disclosuresufficiency:referstofullyexpressingandrevealinginformationthatshouldbedisclosedinaccordancewithregulationsintheaccountingstatements.

9.Legality:Referstotheassetbusinessoccurrenceandaccountingtreatmentrecordedintherelevantaccountbooksandaccountingstatementsincompliancewithrelevantnationallawsandregulations,aswellasthe"AccountingStandardsforBusinessEnterprises"andrelevantaccountingsystemsandfinancialsystems.

Content

1.Currentassetsaudit

Currentassetsrefertothecompany’sAssetsrealizedorconsumedinabusinesscycleoverayear,includingmonetaryfunds,short-terminvestments,accountsreceivable,notesreceivable,prepaidaccountsandinventory,etc.Themainpointsofthecurrentassetsauditareasfollows:

(1)MonetaryFunds.

Accuracyofaccounting:Reviewtheconsistencyoftheaccountstatementandtheconsistencyoftheactualaccount.Legitimacy:Examinewhethertherearecashproblemsbeyondthescopeofreceiptsandpayments,openbankaccountsindiscriminately,remittances,illegalvouchertransfers,privatedepositsofpublicfunds,off-bookpublicfunds,cashwithdrawals,depositsandpayments,bankcredits,leasesandlendsProblemssuchasaccountordepositnotbeingcredited.Reviewtheimplementationofrelevantmonetaryfundmanagementsystems,andpayattentiontotheimplementationofsystemssuchasthereviewoforiginalvouchers,monetaryfundcounting,dailycollectionanddailydeposit,andadjustmentofunresolvedaccounts.Ifnecessary,conductareviewofcapitalinventory.Whenreviewingforeigncurrencyreceiptsandpayments,attentionshouldbepaidtothecalculationandamortizationofexchangegainsandlosses,whetherthereisforeignexchangeevasion,arbitrage,andotherissuesthatviolateforeignexchangeaccountingandmanagementregulations.

(2)Short-terminvestment.

Legality:Reviewandconfirmwhetherthefundsusedforinvestmentaretemporarilyidlefunds.

Valuation:Checktoconfirmwhetherthesecuritiesarerecordedatactualcost;checktoconfirmwhetherthesaleofsecuritiesiscalculatedatthemarketday’stradingprice,theincreaseordecrease,andtheauthenticityandaccountingofthegains(losses)Completeness.

Fulldisclosure:Thereviewconfirmsthatthemarketpriceinformationofsecuritiesthatareactivelytradedinthemarkethasbeendisclosed.

(3)Receivablesandprepayments.

Keypointsofreviewofbillsreceivable:

Classification:reviewandconfirmwhetherinterest-bearingandnon-interest-bearingbillsareclassifiedandaccountedfor;thereisrecourseWhethertherightandnon-recoursebillsareclassifiedandaccountedfor;checkwhethertheduedefaultbillshavebeentransferredtoaccountsreceivable.

Ownership:tofindoutwhetherthebillswithrecoursehavebeenlistedascontingentliabilitiesoftheenterprise.

Accuracyofbillinterestaccountingandaccounting:Checkwhetherinterestincomehasbeenoffsetbyfinancialexpenses.

Fulldisclosure:Theauditedandconfirmedaccountingstatementsrevealedallliabilitiesarisingfromthebilldiscountingbusiness,andcorrectlylistedthebalanceofbillsreceivableminusthenetvalueofbillsreceivableafterdiscounting.

Thefocusofthereviewofaccountsreceivable.Authenticity:Checkandconfirmwhethertheaccountsreceivablerecordedintheaccountsexist,whethertheyarereceivableclaims,andifnecessary,verifyaccountswithlargeramountsbyletter.Valuationaccuracy:Checktoconfirmwhetherthenetvalueofaccountsreceivableisequaltothebalanceofaccountsreceivableminustheprovisionforbaddebts.Thelegalityofbaddebtprovisionaccounting:reviewandconfirmwhethertheenterprisedrawsbaddebtprovisioninaccordancewiththeprescribedproportionandwritesitoffinaccordancewithregulations.Fulldisclosure:reviewandconfirmthattheaccountingstatementscorrectlyreflectthebalanceandnetvalueofaccountsreceivable.

Keypointsofreviewofprepaidaccounts:

Authenticityandlegitimacy:CheckwhethereachprepaidpaymenthasacontractbasisandwhetherthegoodsorderedTheyareallrequiredbythecompany’sproduction;theyshouldconfirmtheadvancepaymentforimportantitemsbyletter,andinvestigatethelong-termadvancepaymentforgoods.?

(4)Inventory.

Authenticityandcompleteness:ascertaintheactualexistenceoftheinventory,confirmwhethertheinventorythathasbeenused,finishedproductsandsoldhasbeenwrittendownintimeforrawmaterials,workinprogressandfinishedproducts,andpurchasedWhethertheinventoriesofincoming,requisitionedandfinishedproductshavebeencompletelyrecordedinrawmaterials,productsinprogressandfinishedproducts.

Ownership:Examineandconfirmthattheinventoriesthathavebeensoldbutnotissued,andarenotincludedinthecompany'sinventoryaccount,andtheinventorythathasbeenconsignedandstoredonbehalfofthecompanyhasbeenincludedinthecompany'sinventoryaccount.

Pricing:Reviewtherationalityoftheinventorycostcalculationmethodandthepricingmethodandtheconsistencyofthepreviousandlaterapplications;commoditycirculationenterprisesshouldalsopayattentiontotherationalityoftheaccountingforcommoditypricereduction.

Classification:Theinventoryofindustrialenterprisesshouldbeclassifiedandcalculatedaccordingtorawmaterials,productsinprogress,finishedproducts,commissionedprocessingmaterials,packagingandlow-valueconsumables;commoditycirculationenterprisesshouldbeclassifiedaccordingtocommoditymaterials,packagingandClassificationandaccountingoflow-valueconsumables;industrialandcommercialenterprisesshouldpayattentiontotheboundarybetweenlow-valueconsumablesandfixedassets.

Deadline:Reviewandconfirmwhethertheinventoryreceivinganddispatchingoperationsthatoccurredbeforeandafterthecheckoutdateareincludedinthecorrectaccountingperiod.

Accuracyofaccounting:reviewtheconsistencyoftheinventorygeneralledgerandthesubsidiaryaccountandtheconsistencyoftheinventoryaccount;reviewtheimplementationoftheinventorycountingsystemoftheenterprise.

Legality:tofindoutwhetherthecalculationandvaluationmethodsofthecompany’sinventorycostareincompliancewiththeaccountingsystem,whetherthecompany’spurchaseandsalebusinessmeetstheprovisionsofthecontractandagreement,andwhethertheprocessingofinventoryprofitsandlosseshasbeenapproved.

Fullyreveal:Checkandconfirmtheaccountingstatementsfortheinventorycostcalculationmethod,inventoryvaluationmethodandtheconsistencyofthepreviousandlaterapplications;formortgage,slow-moving,obsolete,depositandconsignment,depositandconsignmentTheinventoryhasmadethenecessaryexplanations.

2.Long-terminvestmentaudit.

Long-terminvestmentreferstosecuritiesthatarenotreadytoberealizedatanytime,andareheldformorethanoneyear,andotherinvestmentsthataremorethanoneyearold,includingstockinvestment,bondinvestmentandotherinvestments.Themainpointsofthelong-terminvestmentauditareasfollows:

(1)StockInvestment.

Pricing:Checktoconfirmwhethertherecordedvalueofstockinvestmentisdeterminedaccordingtothedifferencebetweentheactualpaymentandthedividendsreceivable.

Accountingmethod:tofindoutwhethertheequitymethodisusedintheaccountingofthestockinvestmentthathasactualcontrolovertheinvestee;onthecontrary,whetherthecostmethodisused.Reviewthestockinvestmentincreaseanddecreasechangesandtheaccountingofthegains(losses)arecorrect.

(2)Bondinvestment.

Valuation:Checktoconfirmwhetherthevalueofthebondinvestmentiscalculatedaccordingtotheactualpayment,andwhethertheaccruedinterestisdeductediftheaccruedinterestisincluded;checkthatthebondpremiumanddiscountareusedbeforethematurityofthebondThecorrectnessofamortizationbythestraight-linemethod.

Classification:tofindoutwhethertheaccruedinterestofthebondinvestmentcontainingthedueinterestisaccountedseparately.Theaccountingaccuracyofbondinvestmentincreaseanddecreaseanditsincome(loss)accounting.

Fulldisclosure:Theauditconfirmedthattheaccountingstatementsdescribethelong-termbondinvestmentduewithinoneyearandthemarketpriceoftheendingbond.

(3)Otherinvestments.

Valuation:Whethertheinvestmentinphysicalandintangibleassetsisrecordedatthevaluedeterminedbytheassetappraisalorcontractagreement.

3.FixedAssetAudit.

Fixedassetsrefertoassetsthathaveausefullifeofmorethanoneyear,aunitvalueabovetheprescribedstandard,andmaintaintheiroriginalphysicalformduringuse,mainlyhouses,buildings,machineryandequipment,Transportationequipment,toolsandappliances,etc.Thekeypointsoffixedassetsauditareasfollows:

Authenticity:reviewandconfirmwhetherthesale,scrap,anddamageoffixedassetsaretransferredtofixedassetsliquidationandoffset;tofindoutwhetherfixedassetstransferredfromotherunitsaretransferredtolong-terminvestment;Tofindoutwhetherthefixedassetsleasedinbythebusinessincreasethefixedassetsaccountoftheenterprise.

Completeness:Reviewthesituationthatthecompletedfixedassetsarenotcarriedforwardandthefinancialleasefixedassetsarenotincludedinthefixedassetsaccount.

Ownership:Twotypesofleasedfixedassetsshouldbedistinguishedbetweenoperationandlease,anditshouldbeascertainedwhetherthelatterhasbeenincludedintheaccountingoffixedassets;fixedassetsthathavebeenmortgagedasdebtguaranteesshouldbedetermined.

Valuation:Theentryvalueoffixedassetsforpurchase,self-construction,investmenttransfer,financinglease,reconstructionandexpansion,donation,andinventoryshallbeverifiedseparately;thedepreciationcalculationandaccumulateddepreciationaccountbalanceshallbedeterminedCorrectnessinordertodeterminethecorrectnessofthenetvalueoffixedassets.

Classification:Inadditiontoreviewingthedetailedaccountingaccordingtothephysicalform,itshouldalsofindouttheused,unusedandnotneededfixedassets,operatingleasedandfinancialleasedfixedassets,depreciationandnon-provisionTheclassificationaccuracyofdepreciationoffixedassets,reconstructionandexpansionexpendituresandrepairexpenditures.

Accuracyofaccounting:reviewandconfirmtheconsistencyofthefixedassetsgeneralledger,subsidiaryledger,andphysicalassets,andsuperviseandcountfixedassetsifnecessary.

Legality:Reviewtheapprovalproceduresfortheincreaseordecreaseoffixedassets;findoutthecomplianceandlegalityofthefixedassetentryvaluedetermination,andfindoutthelegalityofthedepreciationmethodanditsapplication.

Fullyrevealing:Checkandconfirmtheaccountingstatementstomakenecessaryexplanationsondepreciationmethods,fixedassetsincreaseanddecreasechanges,assetleasemortgages,etc.

4.Auditofconstructioninprogress.

Constructioninprogressreferstofixedassetconstructionandinstallationprojectsthathavenotyetbeendeliveredforuse,includingself-operatedprojects,outsourcedprojects,andequipmentinstallationprojects.Themainpointsoftheauditofconstructioninprogressare:reviewtheactualcostoftheprojectcompletedandcarriedforward.Reviewandconfirmthelegitimacyofprojectscrappinganddamage,commissioningbusiness,projectloancostaccountingandpaymentofadjustmenttaxonfixedassetinvestmentdirection,findoutthesituationofsqueezingormisrecordingofprojectcostsandrelatedaccounts,reviewandconfirmprojectcostcarry-overandborrowingThecorrectnessofthecut-offdateforcostcapitalization.

5.Intangibleassets,deferredassetsandotherassetaudits.

(1)Intangibleassetsrefertoassetsthatarelong-termusedbyenterpriseswithoutphysicalform,includingpatentrights,non-patenttechnologies,trademarkrights,copyrights,landuserights,andgoodwill.

Themainpointsoftheauditofintangibleassetsare:thecorrectnessofthevaluationandamortizationofvariousintangibleassets.

(2)Deferredassetsrefertovariousexpensesthatcannotbefullyincludedinthecurrentyear’sprofitsandlossesbutshouldbeamortizedinsubsequentyears,includingstart-upexpenses,leasedfixedassetimprovementprojects,etc.

Themainpointsoftheauditofdeferredassetsare:theauthenticityandcompletenessofthestart-upcostaccounting,tofindoutwhetherthestart-upcostisover-calculatedandunder-calculated;thestart-upcostandtheamortizationoftheleasedfixedassetimprovementprojectexpenditureLegality.

(3)Otherassetsrefertospecialreservematerials,frozenbankdeposits,frozenmaterials,andpropertyinlitigation.

Themainpointsoftheauditofotherassetsare:checkthereasonsfortheformationofotherassetsitembyitem,verifytheoriginalvouchersandrealobjects;findoutwhetherthereisaspecialpersonresponsibleformanagementandseparateaccounting;thelegalityandaccountingofthetransferCorrectnessofprocessing.

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