Joke Collection Website - Mood Talk - Review accounts receivable confirmation!
Review accounts receivable confirmation!
2. Pay attention to the rationality of the voucher occurrence date and analyze whether the collection time is consistent with the relevant elements of the contract. If the money has been recovered, it can provide effective evidence for the existence of accounts receivable in the balance sheet.
3. Check the original evidence and verify the authenticity of relevant accounts receivable. The spot check of certified public accountants should aim at the balance of specific detailed subjects, which can be carried out from original invoices to accounting records, from relevant accounting records to contracts and orders.
4. Check and verify the original vouchers and materials such as sales invoices, outbound orders, transport documents and economic contracts. If the evidence chain formed by the above materials can confirm each other, the authenticity of the creditor's rights can be judged.
Extended data:
Matters needing attention in examining and confirming accounts receivable:
65438+
2. The scope and object of confirmation should be selected according to professional judgment. Auditors should consider the principle of cost-effectiveness and do not need to confirm all accounts receivable of the audited entity. The number and scope of credit certificates are determined by many factors, and auditors should make choices according to their own professional judgment.
3. The choice of confirmation method should be determined by combining the principle of multiplicity. There are two ways to confirm: positive confirmation and negative confirmation. Positive confirmation means sending a confirmation letter to the debtor, asking him to confirm whether the amount of the letter is correct or not, and asking for a reply no matter whether it is right or wrong. Negative confirmation is to send a confirmation letter to the debtor, but there is no need to reply when the functions are consistent, and only the debtor is required to reply when they are inconsistent.
4. The control and difference analysis of confirmation results should be realistic, and the preliminary summary and evaluation should be objective. Auditors should control the issuance and recovery of confirmation letters, analyze the confirmation results, implement the necessary audit procedures, find out the reasons for the differences, and finally make a preliminary summary and evaluation of the accounts receivable of the audited unit.
Baidu Encyclopedia-Accounts Receivable Letter of Credit
Baidu Encyclopedia-Accounts Receivable Audit
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