Note: How to collect suspicious audit clues?

1. In general, there will be audit software when auditing. After importing the account balance table and chronological account of the audited enterprise, there will be hints, and then according to the on-site audit vouchers, audit clues can be gradually discovered;

Two. In the process of auditing, certified public accountants should combine observation with other auditing procedures and/or follow normal procedures: according to needs, they can use the following auditing procedures independently or comprehensively to obtain sufficient and appropriate audit clues:

1. Inspection: refers to the inspection of records and documents in paper, electronic or other media forms generated inside or outside the audited entity, or the physical inspection of assets.

2. Observation means that a certified public accountant observes the activities or procedures of relevant personnel.

3. The process of obtaining financial information and non-financial information from insiders inside or outside the audited entity and evaluating the answers.

4. Confirmation refers to the process of directly obtaining the written reply of the third party (the questioned person) as the audit evidence, and the written reply can be in the form of paper, electronic or other media.

5. Recalculation refers to checking the accuracy of data calculation in records or files.

6. Re-execution refers to the independent execution of procedures or controls that originally belonged to the internal control of the audited entity.

7. Analysis program, which evaluates financial information by analyzing the internal relations between different financial data and between financial data and non-financial data.