What does accounting review mean?

Question 1: What does the financial reviewer mean? Financial audit refers to checking the original vouchers and special reimbursement vouchers generated by the receiver into the machine, and generating complete accounting vouchers after audit and signature. The current review includes most of the original review and accounting.

1, the main work is as follows:

(1) Check whether the special reimbursement vouchers, income statement vouchers, financial allocation vouchers and collection vouchers of relevant business units transmitted by the receiver are consistent with the vouchers generated in the machine.

(2) Check whether the accounting subjects used by the recipient are correct and whether the special account accounting is carried out in accordance with the prescribed methods and procedures. Whether the special business accounting of the unit conforms to the actual situation.

(3) Check whether the number of accepted vouchers is consistent with the number of attached pages in the machine, assist in checking the completeness, authenticity, legality and accuracy of the original vouchers, and sort out accounting vouchers.

(4) Check and sign the verified special reimbursement vouchers and internal vouchers. For non-cash settlement business, according to the business unit, bank and account number filled in by the cashier, check with the payment notice issued by the cashier one by one, and notify the bank to pay in time after checking correctly. For the cash settlement method, it is necessary to check whether the payment amount is consistent with the amount of the special reimbursement voucher. If mistakes are found in the audit process, the receptionist should be informed to make corrections in time, and the correct corrections should be signed and transferred to the special account of the reimbursement salesman.

(5) Before coming off work every morning and afternoon, the original vouchers sorted by company and stored in sequence shall be sorted, and the online banking receipts shall be sorted at the same time. Before coming off work every day, the audited accounting vouchers shall be posted in time, and the accounting vouchers shall be printed out every week and put together with the original vouchers for handover.

(6) According to the collection agreement, timely issue a payment notice within the company's bank balance, and handle water, electricity, telephone, provident fund, social insurance and other collection services with the receipt.

(7) Before the 8th day of each month, the receiver shall check and audit the voucher of the wage subsystem transmitted by the wage administrator to generate the voucher of the subsystem, and issue a notice of special internal transfer payment of the accounting center in quadruplicate. After the auditor checks the payroll of each unit with the internal documents, the funds will be transferred to the excess account of the accounting center in time, and then the accounting center will transfer the corresponding funds to the bank according to the accounts opened by each unit in different banks.

(8) Handle personal income tax business of medical insurance and withhold and remit it in time.

Question 2: The difference between auditing and rechecking in accounting. 5-point audit generally refers to the review and verification of the materials provided by the personnel at the next higher level; Review generally refers to reviewing and reviewing the staffing data of another person at the same level.

Audit contains the meaning of review, but review does not.

For reference only.

Question 3: What does financial review do? What legal responsibilities do you need to bear in your work? Financial review is a re-examination of accounting vouchers, which mainly examines whether the accounting subjects are true, whether they are handled properly, whether the accounting subjects are used correctly, and whether the accounting direction is correct. And ask the parties involved in accounting business to make corrections. The work is controlled afterwards and will not bear legal responsibility.

Question 4: What is the significance of auditing in accounting? What kind of financial audit is the abbreviation of financial audit and financial review.

In order to strengthen financial supervision, this system is formulated in accordance with the relevant provisions of the state.

First, financial departments at all levels must set up audit posts. Conditional units need to set full-time auditors. In units with fewer accounting personnel, the accounting supervisor shall concurrently serve as an auditor, but the cashier shall not concurrently serve as an auditor.

Two, auditors must have high political quality and professional quality, and should be served by accountants or above.

Three, auditors must audit accounting matters in accordance with relevant state policies, laws and school rules and regulations, and strictly control the audit. The original vouchers that are illegal, untrue in content, incomplete in procedures and inaccurate in figures shall be returned and required to be corrected and supplemented. It is required to correct accounting vouchers with incomplete contents, inaccurate figures and improper use of accounting subjects.

Four, all accounting vouchers must be audited by auditors before they can be recorded; All expenses must be audited by the auditor before the cashier pays. Auditors have the right to refuse to pay unplanned or unplanned project expenditures. Do not meet the requirements of the income items should be put forward to deal with opinions or refuse to handle.

Five, auditors in the process of auditing and supervising economic business, if found abnormal situation must be handled in time, and report to the leadership.

Six, this system shall come into force as of the date of promulgation, and the finance department shall be responsible for the interpretation.

Financial audit system is an important part of internal control system. It is a kind of self-inspection or audit work carried out by accounting institutions themselves. The purpose of establishing the financial audit system of accounting institutions is to prevent mistakes in accounting work and fraud of relevant personnel.

Through financial audit, the negligence and mistakes in daily accounting work can be corrected or stopped in time to improve the quality of accounting work. Accounting audit is an important part of accounting work and an important guarantee to standardize accounting behavior and improve the quality of accounting data. Therefore, the revised Accounting Law has always emphasized that all units should establish and improve the internal audit system.

Please adopt it if possible.

Question 5: The cashier is responsible for auditing accounting vouchers. What does that mean? Cashiers cannot recheck accounting vouchers; Recheck is the responsibility of the accountant.

Question 6: How to pay the review fee for accounting qualification? Hello, students, I'm glad to answer your questions!

Many places provide continuing education for accounting practitioners throughout the year. Specific suggestions are to pay more attention to official website's announcement registration and carry out continuing education in time.

The time for continuing education of accounting certificate is the next year after obtaining accounting certificate. You don't need to continue your education now, but you need to attend it in a year.

Accounting qualification certificate is valid for a long time. But there is one condition, that is, continuing education must be carried out every year. In some places, there may be annual inspections, but the nature is the same.

Accounting continuing education is generally answered online, and then stamped by the designated unit of the Finance Bureau. But those with professional titles will take classes and take exams on the plane.

Generally speaking, if you don't continue your education for a year or two, you can still make up for it in the local financial department. If it exceeds two years, it will generally fail and must be re-tested.

3.2065438+After the accounting certificate reform in July 2003, another provision was added: six-year periodic renewal.

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The continuing education of accountants refers to the comprehensive quality education carried out by the state to improve the political quality, professional ability and professional ethics of accountants, so that their knowledge and skills can be constantly updated, supplemented, expanded and improved.

(A) the learning content of accounting continuing education

1, accounting standards for business enterprises;

2. Interpreting the new enterprise income tax law;

3. Explain the general principles of corporate finance;

4. Explain the basic norms of enterprise internal control;

5. Standardized training of basic accounting work;

6. Basic tax laws and regulations of People's Republic of China (PRC).

Forms and class requirements of continuing education for accountants

The forms of continuing education for accountants include training and self-study.

1. The form of continuing education for accountants is mainly training. Accounting personnel can voluntarily choose to participate in the training form recognized by the competent department of continuing education;

(1) Participate in the training organized by the continuing education institution for accountants, which is filed and announced by the competent department of continuing education;

(2) Participate in continuing education teacher training and accounting training for accounting personnel organized by the competent department of continuing education;

(three) to participate in the accounting full-time training organized by the accounting personnel;

(four) to participate in accounting, auditing, statistics, economics and other professional and technical qualification examinations, as well as certified public accountants, certified asset appraisers and certified tax agents;

(5) other forms recognized by the competent department of continuing education.

2. On-the-job self-study is an important supplement to the continuing education of accountants. On-the-job self-study forms include:

(1) Participate in relevant professional qualification education recognized by the state, such as accounting, auditing, financial management, financial management, computerized accounting, specialization of certified public accountants, and master of professional accounting (MPAcc);

(2) independently completing accounting research projects approved by financial departments or accounting academic groups at or above the prefecture (city) level or publishing accounting papers in economic newspapers and periodicals at or above the provincial level;

(3) The system accepts distance education and online training related to accounting business;

(4) Other forms of on-the-job self-study.

Hours of continuing education for accounting personnel: Accounting personnel shall attend continuing education and receive training (face-to-face instruction) for no less than 24 hours each year.

I hope my answer can help you solve the problem. If you are satisfied, please use it as the best answer.

Thank you again for your question. More accounting questions are welcome to be submitted to enterprises in Gao Dun.

Gao Dun, wish you a happy life!

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Question 7: Is the online banking audit a matter of accounting or cashier? For the safety of funds, it is best to decentralize management. However, in the actual operation of enterprises, many companies are managed by accountants or cashiers after processing. . There are risks in capital operation. If you are really in charge, I suggest you keep these three K's separately, or set different online banking passwords. This problem is more about your supervisor and accounting audit.

Question 8: Son, what does it mean to recheck in computerized accounting? Then the sky is high and the sea is wide. How can you live so happily? But before that, we went to see Brother Wolf, who is also old. Instead of waiting for other wolves to challenge him two years later, it is better to resign as the wolf king now. Then we go to Qilian Mountain together. The only unfulfilled promise in my life is there. I want to go there.

Question 9: 4. Why did you check the cashier? Financial/cashier recheck is a recheck of accounting vouchers, mainly to check whether the accounting subjects and income and expenditure are true and handled properly, because the cashier is also an accountant, and also to check whether the accounting subjects are used correctly and the accounting direction is correct. If there are any mistakes, you can ask the accounting business processor to correct them.

Question 10: There are only two financials. Can the cashier make vouchers for the transfer and check them by the accountant? Just make a cashier's voucher in 20 minutes. Accounting only stipulates that the approver and the creator cannot be the same person. Cashiers can make vouchers. In the actual financial operation, if there are two accountants, the cashier can make vouchers and the accountant can review the vouchers! As long as the account is not wrong, this is ok ~!