What are the audit methods of the Inland Revenue Department?

(I) Audit methods Audit methods are divided into review method and inspection method according to the review method, detailed investigation method and spot check method according to the detailed degree of review, and sequential investigation method and reverse investigation method according to the audit order. 1. review method review method refers to an inspection method that examines and studies the written materials of the inspected object in detail, finds suspicious clues, and obtains tax inspection evidence. This review method is applicable to the economic business inspection of all enterprises, especially to the inspection of data logical relationship and inspection basis content. The review content of the review method mainly includes two aspects: first, accounting information related to accounting institutions; Second, other economic information and related materials other than accounting materials, such as internal and external audit materials, purchase and sale and processing contracts, workshop and transportation management, etc. (1) Audit of accounting materials (2) Audit of accounting vouchers (3) Audit of account books: In addition to checking whether the records of general ledger and subsidiary ledger, account books and vouchers are consistent, we should also focus on auditing subsidiary ledger. (4) Audit of accounting statements When auditing accounting statements, it is not only limited to the evaluation of the data itself, but more importantly, it makes a correct judgment or evaluation of the process and results of economic activities reflected by the data. (5) Review of other materials The review of other materials other than accounting materials is generally to further obtain comprehensive information. In practical work, relevant materials should be reviewed according to the specific conditions of inspection. Generally, the following information can be reviewed: It should be noted that: 1. In addition to its own legitimacy and rationality, the above information should be reviewed in combination with other information. Second, for the review of time logical relationship, it is necessary to check whether the date reflected by the data is inconsistent with the date of economic business occurrence and the date of accounting records. 2. Inspection method Inspection method refers to an inspection method to check the relevant records of written materials or check the records of written materials with physical objects to verify whether they are consistent. Inspection method, as an inspection method, is limited to verifying whether the relevant materials are consistent during inspection. When using inspection methods to check and verify the accounting data or other data of the audited object, it must be combined with the application of other inspection methods to meet the requirements of the inspection objectives. (1) Check between accounting data (2) Check between accounting data and other data (3) Check between vouchers (4) Check between accounts and vouchers. Generally, the reverse check method is adopted, that is, when consulting the relevant account records, if there is any doubt about the occurrence or record of an economic business, it can be checked with accounting vouchers and original vouchers to verify whether there is any problem. (5) Account checking Through account checking, tax-related problems can be found, such as directly reselling through inventory accounts to conceal sales revenue, not recording the sales of self-produced goods or purchased goods under construction or not transferring out input tax, and not recording the sales of barter goods. (6) The purpose of statement checking is to find out whether the statements are consistent and whether the cross-checking relationship between statements is normal. (7) Account-to-fact check Account-to-fact check refers to the method of comparing the physical object of inventory with the book quantity and calculating the amount to verify whether the book record of inventory is consistent with the actual inventory, and to find out whether the physical object is true, whether the quantity is correct and whether the book record is true and accurate. During the inspection, the inspectors shall inspect and verify the main and important properties produced and operated by the enterprise in a planned and focused manner. 3. Detailed investigation method Detailed investigation method, also known as full investigation method or detailed inspection method, refers to the strict inspection procedure and detailed audit and inspection of all economic activities, departments involved in economic business and financial management and their economic information during the inspection period. Detailed investigation method is suitable for enterprises with small scale, less economic business, simple accounting and single accounting object, or special inspection for discovering major problems, and inspection of certain (some) specific projects and matters during the whole inspection process. Detailed investigation method can generally achieve good results for enterprises with chaotic management and complex business, and for the inspection of key items and items of tax inspection. 4. Spot check method Spot check method, also known as sampling inspection method, refers to a method of extracting some data or inventory from the whole of the inspected object for review, and then inferring the whole according to the results of spot check. There are two kinds of spot checks: one is key spot checks, and the other is random spot checks. If there is a big difference between the spot check results and the actual situation, we should further find out the reasons, and if necessary, we can expand the spot check scope or abandon the spot check results. Attention should be paid to the accuracy and reliability of the analysis. 5. Shun Check Method Shun Check Method, also known as positive check method, refers to the method of checking in turn according to accounting business processing procedures. Sequential inspection method is suitable for the inspection objects with small business scale or less business volume, as well as those with chaotic management and financial management, major problems and some particularly important projects. 6. Inverse query method Inverse query method, also known as inverse query method, refers to an inspection method from statements, account books to vouchers in the accounting processing program. From the perspective of inspection technology, the reverse inspection method mainly adopts the technical method of retrospective analysis, and carries out follow-up inspection one by one according to the key points and doubts. The reverse inspection method is mainly suitable for large enterprises and enterprises with sound internal control system and strict internal control management, but it is not suitable for some particularly important projects. (II) Analysis Method Analysis method refers to the method of using different analysis techniques to systematically and emphatically check and analyze financial management information and tax payment that are intrinsically related to enterprise accounting data, so as to determine tax-related doubts and clues and conduct follow-up inspection. Commonly used analysis methods include control calculation method, comparative analysis method, reasoning analysis method, technical and economic analysis method, economic activity analysis method, factor analysis method and trend analysis method. 1. Common control calculation methods include: controlling consumption by production, controlling production by consumption, controlling sales by production, controlling sales by support, etc. 2. Comparative Analysis Comparative analysis refers to the static or dynamic comparative analysis of relevant items and data in enterprise accounting data during relevant periods, indicators, enterprises, regions and industries, in order to find problems and obtain inspection clues. There are many methods of comparative analysis, such as absolute number comparative analysis, correlation ratio comparative analysis and composition ratio comparative analysis. A. Absolute comparative analysis method For example, comparing the freight charges or sales revenues of enterprises in different periods, and comparing the purchase, sales and stock quantities of inventory goods (inventories) in different periods belong to absolute comparative analysis method. Through this comparison, we can reveal whether the increase or decrease of the investigated items is normal and whether it conforms to the routine of operation and accounting, so as to find out the existing problems. In the process of tax inspection, the absolute number comparative analysis method is suitable for verifying the authenticity of related items in accounting statements such as balance sheets and income statements, as well as checking specific items in cost calculation tables (sheets), tax returns, related account balances and related subsidiary accounts. When the increase or decrease of these items exceeds the normal range and curve value, it can be considered that there are some tax-related doubts or problems in this change. B. Comparative analysis of correlation ratio Comparative analysis of correlation ratio, also known as comparative analysis of relative numbers, refers to comparing the relative indexes such as percentage, ratio or ratio structure of the inspected items, revealing their differences, and judging the nature and degree of the problem by comparing these differences. For example, the calculation and comparison of accounts receivable turnover rate, inventory structure, tax rate and inventory (transportation) expense rate belong to the comparative analysis of relevant ratios. In tax inspection, it is sometimes easier to find problems by using the comparative analysis method of correlation ratio than the comparative analysis method of absolute number. For example, in order to ensure the objectivity and correctness of analysis and judgment, inspectors can use the correlation ratio analysis method to verify the inspected items after using the absolute number comparison analysis method. (III) Investigation methods Investigation methods refer to the general name of the methods used to check and verify tax-related business, marketing strategy, financial management and inventory. In the process of tax inspection, the inspected objects are inspected through observation, inquiry, external investigation and inventory. According to the different inspection objects and purposes, the investigation methods can be divided into observation, inquiry, external adjustment and inventory. 1. observation method refers to a method in which inspectors conduct in-depth inspections of workshops, warehouses (including warehouses), business premises and capital construction sites, conduct on-the-spot inspections and understanding of inspected items or items that need to be verified, check the internal management status, control procedures and actual conditions of each link of production, supply, marketing and transportation of enterprises, find weak links and existing problems, and obtain relevant evidence. 2. Inquiry method refers to an investigation method that investigates and inquires the doubts and problems found in the review process to verify some problems and obtain necessary information to help further inspection. According to different inquiry methods, inquiry methods can be divided into face-to-face inquiry and letter inquiry. 3. External Transfer Method External Transfer Method refers to an inspection method for suspicious vouchers, account records or other economic businesses by sending inspectors to units (or individuals) other than the inspection objects that are related to the business, or entrusting the other tax authorities to jointly investigate and verify the problems. The external transfer method is mainly used for the verification and evidence collection of external evidence, including external letters and telegrams and dispatching personnel. According to the needs of inspection and the purpose of handover, determine the focus and content of handover, and appropriately allocate the handover personnel to ensure the smooth implementation of handover. The information obtained in the process of external adjustment is classified and analyzed, and the false is removed and the true is retained. Evidence materials should pay attention to the complete seal and specific content. If the investigation is entrusted to the tax authorities of the other party, the evidence obtained shall be accompanied by the certificate of the tax authorities of the other party and relevant explanatory materials. 4. Inventory method Inventory method refers to an inspection method to determine whether the form, quantity, value and ownership of monetary assets and physical assets are consistent with the account books.