What are the details of the audit?

Audit and audit all check the general ledger, income statement, bank statement, invoice stub, warehouse account and accounting voucher of the enterprise, as follows:

1, check the general ledger

General ledger, also known as general ledger, is set according to accounting subjects, and classified subjects and general ledger or general ledger are determined according to different enterprises and industries. The general ledger or general ledger can comprehensively and comprehensively reflect the capital activities of enterprises, and can be used to check and check various detailed bills and data provided by cash books and deposit journals.

2. Check the income statement

The income statement is an accounting statement that reflects the financial achievements of an enterprise in a certain period. The purpose of checking the income statement is to verify whether the year-end cumulative figures of sales income in the income statement of an enterprise are consistent with the figures of sales accounts in the general ledger, to prevent enterprises from setting false accounts and two sets of accounts, and to ensure the authenticity and reliability of accounting statements.

Step 3 check the bank statement

Bank statement is a kind of debit and credit bookkeeping method compiled by banks for the income and expenditure of enterprises. The purpose of querying bank statements is to verify whether the deposit journal and cash account book of the enterprise are consistent with the bank statement, focusing on checking the large amount of loans in the bank statement to see if the enterprise has set up other financial account books and accounting vouchers.

4. Query the invoice stub

The purpose of inquiring the invoice stub is to ask the enterprise to provide the invoice receiving and purchasing book, arrange the invoices in the order in the receiving and purchasing book, and check whether the size and amount of the invoice stub are consistent, so as to find other illegal business activities.

5, check the enterprise's warehouse account.

Warehouse custody account is a record reflecting the purchase and sale of raw materials and materials in enterprises. For a product, various specifications, purchase time and warehouse account number are clearly recorded, and according to the variety and specifications, according to the invoice number and time, it has laid a good foundation for our case investigation and calculation of illegal income.

6, check the accounting vouchers

After checking the account books, ask for accounting vouchers, which is the key to the audit. Please check this voucher carefully. Accountants are most aware of questionable vouchers. When problems are found, check whether the number and writing of vouchers and account books are consistent, and ask the enterprise if they are inconsistent.