Nine Kinds Of Auditing Audit Techniques Are Helpful To You.

Audit audit refers to auditors auditing accounting vouchers, accounting books and accounting statements to determine whether there are errors and fraud.

Whether the audit can be carried out smoothly and achieve the established goals, the audit investigators should not only master and skillfully use various auditing skills, but also more importantly, be able to identify problems and find out doubtful points.

Here are some auditing auditing skills.

Usually occurs in the financial system is not perfect units, especially the invoice and receivables belong to one person most likely to appear this phenomenon.

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.

Most cases occur in people who directly handle property management, and 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.

Most of the means of committing crimes are those who directly manage property, such as those who produce, supply or sell money, or financial managers. There are many forms of fake documents when they commit crimes, and they are more complicated, but 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.

The two is the comparison between invoices and warehouses, and find out whether there is physical storage.

Three is the scientific handwriting identification of the invoice to confirm whether it is forged.

Public and private blend to achieve 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.

The members of the "big and small tail" auditing method are mostly types of invoices and salesmen who collude with each other to commit crimes.

The so-called "big and small tail", that is,

The number on the top of the bookkeeping is small, and the number on the collection card 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.

Repeated reimbursement means one.

Reimbursement for two times, or once the accounts are reimbursed once and for all, the documents which have been reported missing or cancelled will be reimbursed, and the documents that have been accounted for in the previous year will be withdrawn 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.

The situation where a fictitious account is embezzled from public funds usually occurs in accounts receivable and payable.

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.

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The situation of troubled waters often occurs in units with imperfect accounting system and imperfect institutions and no responsible financial work.

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.

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 pfer 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.