Discovery, prompting significant audit trail method

I, pre-audit investigation of the whole situation. Do a good job in the pre-audit investigation, the discovery, reveal the audited unit of major economic issues is very important. Auditors, only in the basic situation of the audited unit in the palm of your hand, the bottom of your heart, in order to take the overall picture of the audit program, the operation of the overall situation. If, for the audited unit functions, financial accounting management system, personnel, institutions and other basic information, not familiar with, do not understand, do not grasp, it is easy to fall into the people "on the accounts to check the accounts", it is difficult to find the audited unit of the major economic problems clues of the strange circle. On-site audit operations, many accounts checking work and analyze the actual situation of the audited unit is fused together. On a certain matter, a certain economic operations, if isolated, separate review of the accounts, will not find any problems, but as long as the actual situation with the audited unit linked to a comprehensive analysis, will be able to detect the problem. It is based on the audit of the need to verify the work, the audit found that the demand for major economic issues, the auditor must master the basic situation of the audited unit, the pre-audit must be a good investigation. Such as a school principal term of economic responsibility audit, we are on the basis of pre-audit investigation, from the perspective of the overall audit project, a comprehensive analysis of the school's basic situation and the actual charges found that the school's actual charges do not correspond to the number of students in the number of students, students of the public property deposits, uniforms, insurance premiums and other items of income account no record. After the cracks were uncovered, the unit confessed that part of the students' tuition income and related miscellaneous income is not accounted for, the fact that the private "small treasury".

Second, analyze and review the suspicion. The use of analytical review audit methodology can help auditors to find major economic problems suspected, and then find major economic problems clues, reveal the audited unit major economic problems. Analytical review as a new audit techniques, is the auditor of the audited unit of financial information, non-financial information, financial information and non-financial information between the relationship between the comparative study of the important abnormal changes and abnormal items to be concerned about, investigate and analyze, so that the accounting statements as a whole and an evaluation, to determine the focus of the audit, the doubts of the method. Used properly, you can receive twice the result with half the effort. For example, a county audit of financial revenue and expenditure, through the analysis of financial statements, we found that the dredging and renovation of large changes in funds, therefore, the dredging and renovation of funds as an audit focus, doubt, to find out the problem of inflated financial income. Another example, in a unit of leadership to find: Department of economic responsibility audit, we use analytical review method, the unit held a sports event sponsorship units and sponsorship income, comparative analysis, by comparing the actual value of its income with the expected value, deduced that part of the unit sponsorship income is not accounted for the possibility of the people, therefore, it will be the tournament income is determined as a doubtful point, to take the method of internal and external investigation, and found that the unit will be 60,000 yuan of sponsorship income. The unit will be 60,000 yuan of sponsorship income privately set up a "small treasury" facts.

Third, the surprise inventory check leakage. Surprise inventory of the audited unit inventory of cash, sometimes can be found by the audited unit fraud omission point, and then, and then these omission point tracking review, can easily be found, revealing the audited unit major economic problems. With this method to investigate and deal with major disciplinary, irregularities, time-saving, trouble-saving, low-cost, once found to be audited by the unit fraud omissions, is the same as seizing the handle, audited by the unit of a major violation of financial laws and regulations, will not be broken. In recent years, a part of the audit trail of off-the-books funds, we are obtained through a surprise inventory of cash on hand. Inventory, we mainly master two points: first carefully observe the number of audited units safe, storage location, the cashier is not in, etc., to achieve a clear picture. Generally while the cashier is present, surprise, check the safe. Second, adhere to the serious, conscientious attitude, do not miss any traces. Through the inventory, in the audited unit safe, we had found: the audited unit's off-the-books running account, off-the-books cash, off-the-books cash deposit folders, off-the-books receipts, off-the-books receipts and payments bills, off-the-books white against cash and so on. These fraudulent behavior of the omission point, for us to find, reveal the audited unit of major disciplinary, irregularities provide many clues and evidence.

Fourth, the accumulation of observation is the focus. Discover, reveal the audited unit of major economic issues another important method of clues, is to rely on the auditor field observation, usual accumulation. Observation refers to the auditor stationed in the audited unit, the field view of the audited unit production and operation activities, financial income and expenditure activities, property and materials, the implementation of internal control systems. Generally new to an audited unit, we have to go to its factory, park, production and operation area to turn around, take a look, observe its facade room, class training, internal construction and other situations, and pay attention to capture valuable information. For example, we are in a unit of leading cadres to carry out economic responsibility audit, through field observation, found that the unit newly purchased a Santana sedan, the account is not purchased to reflect, but listed in the usual praise with the expenditure. After further inquiry and verification, free from the accounts of 200,000 yuan of fixed assets and "public money private storage" problem was found.

Accumulation refers to the auditor cares about when the audit work, pay attention to collect with the audited unit associated with other units of the clues and information, in order to prepare for the future audit of the unit again. To be audited when the unit, these clues and information, it is possible to become a discovery, reveal the audited unit of major economic problems of the clues. For example, we audited a county's financial revenue and expenditure, found that there is a payment to a unit of information expenses, the other side issued ordinary receipts, whether it is accounted for or no one account, we have doubts, so, it is recorded, and the original vouchers for the payment of a copy of the original vouchers. Later, in the audit of the unit, did not find this receipt, we asked the relevant personnel, in the case of last resort, they confessed to the class training fees, information costs private storage and release of facts, and thus found hidden for many years of a "small treasury".

Fifth, the investigation of the verification of the difficulties. Investigation check is to crack the major economic problems of doubtful points, found to reveal the major economic problems of the audited unit of the main method of clues. In our work, we often encounter this situation, that is, the discovery of doubt, and how to crack, implement it? This is to reveal the major economic problems of the audited unit clues difficult. Audit practice, we have learned that the investigation and verification is the way to solve this problem. Only the auditors to investigate and analyze the doubts clearly, the main issues verified accurately, the audited unit will recognize the facts of its disciplinary action. For example, a unit of leading cadres term of economic responsibility audit, in the analysis of financial statements, we suspect that it has a problem with the expenditure of funds, more than 100 people in the unit, the annual expenditure of more than 600,000 yuan of public funds, is not an off-the-books income and expenditure? With the doubt, we first look for doubts, clues, found that the unit of temporary workers wages, part of the electricity bill, cell phone charges in the account did not respond. Then, on these suspicions, clues, we find the relevant units, the relevant personnel to investigate and verify, forensics. Investigation, verification results, the unit employees reflect temporary workers wages are paid monthly, electricity, post and telecommunications departments to confirm the electricity bill, cell phone bill is paid monthly. In front of the facts, the audited unit confessed to a "small treasury".