How do financial personnel audit accounts?

Special topic of tax inspection-inspection skills of common economic cases

First, the main points of economic case audit

1, find out the facts of violation of discipline and law. Through the audit, master the factual materials that can explain the violation of discipline and law. Including finding out the ins and outs of economic activities, what means the violators violate the law and discipline, and obtain relevant evidence.

2. Verify the economic loss of the victim. Any economic case will always make an object suffer losses. When auditing accounts, we should not only find out the types and quantities of lost property, but also calculate and determine the total value of economic losses.

3. Verify the illegal income of violators. The amount of illegal gains of violators of discipline is often far from the amount of economic losses of victims. Verification of the illegal income of those who violate discipline and law must be based on finding out the facts of violation of discipline and law. After finding out the facts of violation of discipline and law, it is easier to implement the amount of illegal income.

4. Verify the whereabouts of the stolen money. If there is illegal income, there must be money and stolen goods. Verifying the whereabouts of stolen money and goods can also prove illegal gains in turn.

Second, the skills to find problems in the audit of economic cases

First, find problems from strange numbers. Whether a number is singular or not depends on the information it conveys. To understand strange numbers, we must combine the content of specific economic operation.

1. Found strange numbers from the change of numerical values. First of all, we must grasp the boundaries of economic business itself. For example, the management fee of an enterprise in the current month is one or more times that of the previous month, which is a strange figure and needs further investigation to clarify the doubts.

2. Look for strange numbers from the positive and negative directions of numbers. First of all, we must grasp whether the economic business itself should be positive or negative, or both. For example, the cash in an asset account should generally be positive. If there is a negative number (in red in actual accounting), it is a strange number and needs further detailed investigation.

3. Find strange numbers from the accuracy of numbers. The figures in accounting are generally more accurate than those in financial planning. In accounting, inaccurate, inaccurate and unrealistic figures are singular, so you need to ask more why and know more.

Second, look for problems from strange buying and selling units and current units.

The economic relations between units are extensive and complicated. But from the analysis of the economic business content of a unit, its relationship is relatively fixed or clear. If the water fee is paid, it is doubtful that the payee is not the water company but other units.

1. Found strange trading units from the business scope. Any economic entity has a certain business scope. If it is found that the economic content reflected by some vouchers is obviously inconsistent with the business scope of the unit that issued the vouchers, it should be regarded as a strange unit and further verified as a doubt.

2, from the contradiction between the purchase and sale units and payment settlement units found strange purchase and sale units. In normal economic exchanges, the buyer is the payer and the supplier is the payee. If it is found that the purchasing unit is A and the paying unit is B; Or the supplier is C and the payee is D, which is abnormal.

3. Find strange current unit from the duration of current settlement. Generally, normal business units have a certain frequency of economic business and a certain range of business contacts. If it is found that some current units have strange names, have no business dealings for a long time, and have a large amount of credit sales, they should be identified as strange current units, and it is necessary to further find out whether the accounts are falsely listed.

3. Find problems from the single correspondence between accounts.

The so-called single correspondence between accounts means that the accounting entries on accounting vouchers do not correctly reflect the economic business content and objectively reflect the real situation of capital changes.

1. Find strange account correspondence from the beginning and end of capital flow. The movement of funds always has a cause and effect. If there is no corresponding relationship between the source and destination of funds, special attention should be paid.

2. Strange account correspondence was found in A/R and A/P transfers without original vouchers. In recent years, many units have been found to practise fraud and violate financial discipline. The main method is to cheat through accounts receivable and accounts payable. Therefore, in the process of auditing accounts, we should pay special attention to auditing accounts receivable and accounts payable without original vouchers.

4. Finding problems from singular time.

1. Find strange time from the specific time when economic business happens. If the accounting voucher does not reflect the specific time when the economic business occurred, or the specific time reflected is obviously contradictory to the content of the economic business, it should be regarded as a strange time.

2. Find strange time from the length of time. In the procurement of materials, there will be materials in transit. According to the distance of the supplier and the means of transportation, the normal transit time can be calculated. If it is found that the transit time greatly exceeds the normal time, it is necessary to further find out the reasons.

5. Find problems from strange places.

1. Discover a strange place from a distance. In the procurement business of industrial and commercial enterprises, the same materials can be purchased from multiple channels and places. Under the same price, quality, etc. Generally, it should be purchased nearby. If there are no special reasons such as quality, it should be regarded as a strange place.

2, looking for strange places from the movement of materials. The movement direction of materials determines that the places involved in the purchase and sale business have certain rules. If the location has nothing to do with or conflicts with the economic business content, it should be regarded as a strange location.

6. Find problems from the unusual changes of relevant personnel.

1, understand the strange changes of relevant personnel from the economic income situation. A person's economic situation depends on his economic income and arrangements for economic life. If a person's economic income greatly exceeds his income, it should be regarded as a strange change.

2. Understand the strange changes of relevant personnel from the sudden change of lifestyle. The lifestyle formed by people in their long-term life is generally a gradual process, and the lifestyle is also related to the size of economic sources. Understanding people's strange changes from the sudden change of lifestyle is essentially an analysis of the contradiction between economic income and expenditure.

7. Look for problems from the source and existing form of "off-balance-sheet accounts".

1. Off-balance sheet funds in the form of loans and reports. This situation is common in the use of various funds. For example, some units will store a large amount of cash separately in the form of retained profits collected by trade unions; Some take out various funds from labor service companies on the grounds of certain projects, or turn the surplus after use into off-balance-sheet funds, or simply make off-balance-sheet funds under various excuses. The financial treatment of such problems is characterized by using receipts and IOUs as reimbursement vouchers and debiting various funds, expenses, non-operating expenses and other accounts.

2. Benefiting affiliated units in various ways and forming off-balance sheet funds. The purpose of this deception is to turn the intercepted income into the profit form of the unit and use it for improper expenditure. This kind of graft left traces on the accounting accounts: the price listed in the invoice was abnormal, or the factory sales price was lower than the stipulated price, or the sales price of the affiliated unit was higher than the stipulated price, and the affiliated unit had no income, resulting in abnormal handling fees and labor costs.

3. Allocate funds to non-independent accounting units, reduce funds and form off-balance-sheet funds. Some units use the convenience of exercising the appropriation function to transfer funds to non-directly affiliated or independent accounting units, forming off-balance-sheet funds. This mistake lies in confusing the boundaries between fund allocation and withdrawal.

4. Interception of national income directly in the account. National income withheld in various names is often placed in affiliated units, and there are generally accounts to record. Because it must issue legal documents to the other party, if it needs to use the company's receipts, invoices and other documents, it is not difficult to find clues by looking at the collection records, serial number arrangement and related contracts and agreements of blank documents.

In short, most off-balance-sheet funds have accounts, but they are all accounts separated from the company's books. Some are affiliated units, and some are small accounts outside the big accounts of the unit. According to the above characteristics and traces, it is not difficult to find off-balance-sheet funds by finding clues and asking for accounting information at any time.

Three, the main methods of economic case audit skills

The modus operandi of economic cases refers to various means by which the violator uses financial processing skills or loopholes in management to cover up the truth, so as to turn public property into private ownership, or forge financial statements to falsely reflect the financial situation or operating results, so as to achieve more bonuses, more profits and less tax benefits. The modus operandi of economic cases is different, and the auditing skills are also different.

1. Audit skills of not recording income, charging more and recording less, and charging less and recording more.

It usually happens in units with imperfect accounting system, especially when invoicing and collection belong to one person. The auditing skill is to collect all the used invoices and receipts, check whether the numbers are continuous, whether there are no missing pages, whether the original and recorded stubs of invalid invoices and receipts are stuck on the stubs, and then check the total stubs of invoices and receipts with the records to see if they are consistent, so as to find problems. If any alteration is found, when the invoice or receipt is filled in the form of "crossing the bridge", the verification method can be used for inspection and verification. When invoices and receipts are not numbered and withheld, it is usually necessary to cooperate with other inspection methods.

2. Audit skills of falsely reporting expenses.

Judging from foreign original documents, the main fraudulent means are forging, stealing, altering or restateing purchase invoices and expense documents. Forged documents using white invoices or receipts are common. In this case, the approval of the manager, inspector and supervisor should be strictly examined. Reimbursement of stolen documents is common in stealing invoices or discarding documents from other units. In this case, you only need to check with the other unit to find the problem. When the supplier does not collect the money according to the invoice, but opens a receipt when collecting the money, document restatement often occurs. If it is found that the payment is made by receipt alone, it should be found out why the payment is not made by invoice, and whether there is repeated reimbursement by invoice.

Judging from the self-made vouchers, the main fraudulent means are: falsely reporting employee travel expenses, temporary workers' wages, and long-term withdrawal of deceased employees' pensions. In this regard, it is necessary to check whether the documents issued by the payment are signed by me, and if in doubt, check with the relevant personnel or departments.

3. Audit skills of insider stealing.

Insider stealing mostly appears in units with chaotic warehouse management and lax system. However, in units with strict systems, there are also means of falsifying self-made vouchers to cover up theft activities. Its main means is to fill in or alter the receipt and delivery list, issue a fake permit for entry and exit or reuse a document. For this kind of fraud, only by verifying the receipt and delivery list and the exit card can we find the problem.

4. Audit skills of stealing checks.

Cheque theft only happens when the accountant is in charge of both the cashier and the ledger. Its main means is to draw cash by writing a cash check without recording it, and then offset the corrupt money with the unrecorded money settled by the bank. Its auditing skills can be used to check whether there are any omissions in cash checks, and at the same time, check the bank deposit account of the unit with the bank statement one by one to find out the problem.

5, private kickbacks or benefits audit skills.

"Private kickback" generally occurs when the purchaser gives preferential discounts when purchasing goods, but privately intercepts the price difference. "Interest" generally happens to bank personnel, so it pays less interest to customers and embezzles the price difference. In both cases, the audit skill is mainly to check with the other unit or individual. For the "rebate of private consumption", it is necessary to check the relevant purchase accounts and the relevant expenditure accounts of the other unit in order to make it completely clear.

6. Make good use of the auditing skills of f * * king and fish in troubled waters.

The situation of making use of chaotic accounts to fish in troubled waters usually occurs in units where the accounting system and institutions are not perfect and no one is in charge of financial work. Its auditing skills should first clean up the accounts, and clean up all the accounts through mutual checking of certificates, account certificates, accounts and account tables, and then find out whether it is a problem in accounting business handling or a violation of discipline and law.

7. Audit skills of false accounts and misappropriation of public funds.

The misappropriation of public funds from fictitious accounts generally occurs in current settlement accounts such as accounts receivable and accounts payable. If the payment for goods sold on credit is credited to a fictitious sales account receivable in advance, instead of opening an account in the customer's real name, the payment will be misappropriated after it arrives, and then the bad debts will be cancelled. Its audit skills are as follows: on the one hand, check whether the handling procedures for bad debt losses of sales accounts receivable are complete and true; On the other hand, it can be traced through other channels to understand the situation.

8. Zhang Guan Dai Li's Auditing Skills of Corruption.

Embezzlement usually means directly debiting some accounts except cash and bank deposits after receiving cash paid by customers. The most common way is to put it on the expense account and then wait for corruption. The auditing skill in this case is to check the expense account according to the accounting voucher.

9, the use of bad accounts, leakage, interception of the audit skills to enrich themselves.

In the case of missing accounts, wrong accounts or miscalculation of original vouchers in current settlement, accountants may seize the opportunity to intercept them because they have been left unattended for a long time and enrich themselves. The commonly used methods are: other cash payments received are not truthfully recorded and directly written off; Or transfer the account to a virtual temporary payment account on other accounts receivable, and then write a cash check and drop it into a private pocket to flush out the virtual temporary payment account. Its audit skill is that the former can be verified with each account through cash receipts; The latter can be found by carefully checking the temporary accounts in other accounts receivable.

10, Review Skills of Flying Over the Sea.

The situation of "flying over the sea" often occurs when illegal arbitrage plans or material shortages make huge profits. Some of these illegal arbitrage business activities are not reflected in the accounts at all; Some settle accounts by transfer, and only deal with the material account at one time, or directly deal with it as accounts receivable, accounts payable, temporary collection and temporary payment, and don't account for it, and don't deal with it as purchase and sale. Its auditing skills are: generally, it is necessary to comprehensively check and verify the current accounts of relevant units through internal investigation, external investigation or letter inquiry, so as to find problems. When conducting such audits, we should also pay attention to whether the review is combined with corruption, theft, bribery and other violations of discipline and law.

1 1. Auditing skills of tampering and forging accounting vouchers and accounting books.

The so-called alteration refers to the act of altering, splicing and filling in accounting vouchers and accounting books. Its auditing skills can start with checking the integrity of accounting data. If the bound vouchers, account books and forms are found to be incomplete, damaged, with broken numbers and missing pages, it is necessary to trace whether they are intentionally damaged. At the same time, by carefully examining the accounting vouchers and account books page by page, sometimes we can directly find the situation of altering, splicing and digging up the account books.

For the audit of forged accounts, we should also pay close attention to whether the handwriting thickness and ink color recorded in the account book are consistent, because forged accounts are often realized by copying, unlike daily records, where the handwriting is thick and thin and the ink color is different. In this case, other review methods can be used to cooperate. At the same time, the contents of accounts can be reviewed purposefully, and internal investigation and external adjustment can be carried out by using verification methods to find out the true contents of altered, forged or deliberately destroyed accounting vouchers and accounting books.

12, skills of tax evasion in auditing fictitious costs.

There are many ways to falsify costs. Common ones are: consciously exaggerating and overestimating the consumption of raw materials and fuel, and deliberately lowering the quantity and amount of products; By changing the calculation method of product sales cost, the amount of production cost is increased. Its auditing skill is to carefully examine whether the consumption of raw materials and fuel is true, whether the pricing is in line with the regulations, whether the actual inventory of products is correct, whether the cost calculation is in line with the regulations, and whether the calculation method of product sales cost is consistent.

13, skills of auditing costs and expenses.

Generally speaking, expenses that are not cost expenses, such as expenses that should be spent in the capital construction fund, various special funds or special funds, bonuses that should be spent in the enterprise's profit retention, various damages, liquidated damages, late fees and fines, and other expenses unrelated to the production and operation of the unit, are included in the production expenses of the unit. This situation is usually related to tax evasion. The skill of auditing is to audit the subsidiary ledger of production expenses according to the relevant provisions of cost accounting management and financial accounting system.

14, concealing income, engaging in small treasury audit skills.

Concealing income and engaging in small coffers generally occurs when enterprises deal with other incomes such as waste materials, non-operating income or purchasing materials, and the income obtained from them is concealed and kept as small coffers of enterprises or small units, and even other operating profit income is withheld. The skill of auditing accounts is to find out the ins and outs of concealing income according to the internal relationship between related accounts, so as to get to the bottom of it.

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