How to pay attention to finding clues of major cases in audit work

In order to find clues of major cases from audit work, auditors need to grasp the "three main lines" and earnestly achieve the "four combinations". Auditors should strengthen their legal awareness, dare to find and try their best to break through the clues of major audit cases. The following is how to do three main lines and four combinations.

The three main lines are targeted and integrated.

1. Check the authenticity, integrity and compliance of the financial revenue and expenditure of the accounting statements of the company with the financial revenue and expenditure as the main line.

2. Taking business activities as the main line, we should pay close attention to the main business activities and scope of activities of the audited entity in addition to the legality of charging items and the compliance of extra-budgetary funds.

3. With the abnormal fluctuation of accounting data as the main line, accounting data is the concrete carrier of the financial revenue and expenditure of the unit, which will inevitably have a certain impact. Among them, the abnormal fluctuation of accounting data mainly includes the abnormal accounting data, the abnormal attachment of accounting vouchers and the abnormal setting of accounting subjects.

The four combinations are unified, coordinated and flexible.

1, review the competent department and strictly investigate the subordinate units.

2, review the unit accounts and unit financial inventory.

3, review the accounts of the unit and combined with external information.

4, audit the accounts of this unit, understand and analyze the business activities of this unit.