Using Accounting Policy Change Differential Profit
Auditing, the auditor should systematically master, analyze the change of the accounting policy limbs adopted by the enterprise, and determine if the company exists: change accounting Policy is not based on administrative regulations such as law or juice system; the change of accounting policies is not enough for reliable accounting information; whether the changed accounting policy has been fully disclosed.
1. Merger Policy. The accounting report data with a certain scale of group companies, sub-, branches directly affects and determines the financial reporting data of the mother-in-law. At the time of the audit, you must check the company's current period, the merger of the merger, the merger of the merger, the campaign adopted by the parent company and the subsidiary; check the enterprise's foreign equity investment, related parties and its transactions; check the disclosure of business accounting reports Content; assess the legitimacy and overall rationality of changing the consolidation policy, determining that enterprises replace this income and hide profits by changing the consolidated policy.
2, income confirmation principle. The income of different nature of enterprises has different confirmation principles. When the jurus is reviewed, the income confirmation principle of the enterprise, the previous period; through the original voucher test of the rich sales contract, the estimation of the income confirmation principles and confirmation principles used in this period, analysis, and evaluation The legal parts and rationality of the principles determine if the enterprise has the phenomenon of reducing the income by changing income confirmation.
3. Inventory pricing. Enterprises can take individual pricing methods, advanced first proof, advanced priority, and moving average method. Due to the different pricing methods, accounting calculates different sales costs, thereby producing different operating profits. Therefore, the auditor should check the accuracy of the pricing of the inventory project account, the inventory project account of the raw material, material cost difference and the finished product, and the application of the pricing. Supervisory, inspection, analytical review of physical and appraisal accounts for inventory, verify the correctness of inventory, verify the correctness of the inventory. Determine whether the enterprise uses the pricing method to make an inventory, intentionally adjust the inventory cost, and the profit .
4. Income tax, enterprises can use the payable tax law and tax impact accounting method for income tax expenses according to the specific situation. At the time of auditing, the legitimate and accuracy of the accounting processing method of the corporate income tax fees are required to check the authenticity and accuracy of the amount of the amount. Determine if enterprises have the purpose of reducing this profit by adopting different income tax accounting methods.
Using accounting estimation modified mode Decreases When the profit
audit, auditors should systematically understand that the estimation base, judgment standard for analyzing the inherent uncertain factors in the business activities of the enterprise; And test enterprises make accounting estimates; comparison, analysis of data, assumptions, and use of formulas, results, and data consistency; evaluating the accuracy, integrity and correlation of data for accounting estimates; The company has made full disclosure of the accounting estimate. It is determined whether the enterprise has achieved a virtual cost fee, a small amount of income, and the purpose of false profits.
1. The estimated use period and net residual value of fixed assets. Fixed assets are an important asset of an enterprise, a variable fee is an important part of the cost of the project, accounting for considerable proportion, and has a greater impact on corporate profit and loss. The audit personnel focuses on enterprise fixed assets, the residual rate, conversion rate, and changes in the performance of fixed assets, the degree of wear, technology development and political and human repair, comparison analysis Increase and decrease in depreciation costs, Puchong has a subject of fixed assets, accumulating depreciation, construction projects, determining whether enterprises have reached the depreciation of enterprises, increase depreciation rate, increase depreciation costs, and other methods to achieve false profits.
2. Estimate bad debts. Whether the enterprise's receivables can be trained, depending on various factors, companies have considerable elasticity on the estimation of bad debts loss. The auditor should check, analyze the financial position of the debt unit estimated by the enterprise, the cash flow situation, the credibility of the debt unit, etc., whether the basis of assessing the base of the corporate is reasonable, true, through corresponding receivables, other receivables , Bad debts preparations and audits of bad debts in cost projects, determining that enterprises have achieved false profits through multi-column bad debts.
3. Informal period of intangible assets. Each intangible asset estimated to directly affect and determine its amortization cost. Accountants should analyze their book value, the estimated revenue period and the effective year, amortization of intangible assets: the annual limit and amortization of the employed assets, determine the adequate survival by auditing the intangible assets and corresponding cost projects Adding an amortized fee of Damu-Profight profit by deliberately shortening or changing amortization.
4. All impairment preparations. The impairment preparation of the songs of the company should have its reasonable estimate and the correct calculation basis, process and results. On the basis of collecting information, adequate, appropriate, appropriate evidence, assessing the basis for enterprises to increase the impairment preparation estimation; check the asset impairment preparation juice and verification procedures; review the correctness and results of its calculation process Consistency; evaluation accounting reports are sufficiently disclosed by the impairment of impairment; key inspection and analytical review counts to increase the balance of asset accounts and corresponding cost class accounts for impairment, the incremental amount, determining whether enterprises are reduced Preparation of value, to achieve the purpose of reducing profit
income and cost fees are the original foundation
enterprises in calculating profits, generally achieved the purpose of regulating sales revenue and cost fees.
1. Get the company's product price catalog, focus on the abnormal and complex transactions of the end of the accounting period, the product price of important customers who sell to related parties or relaxed customers, there is no low-cost sales hidden revenue I suspicted.
2. Get the original information of the company's sales contract, sales invoice, finished product outlet voucher and shipping voucher, and sales income, inventory, inventory, comparative analysis, evaluation of sales revenue integrity The company has shipped goods, but long-term operations that have not confirmed income should be compared to the income confirmation principles, sales contract comparison, whether to store less or not revenue.
3. In the business of special way, for example, in delegate other units of saleswise products, through inventory, portfolio, etc., there is no sales product or less income phenomenon; take In the installment collection settlement, the income should be identified by checking or less accounting should be identified by examining the income of the income, and the income should be identified.
4. Check product sales cost, finished product, sales income account, and analyze the sales contract unit price, amount, and quantity, and determine whether there is a multi-sales cost.
5. Key inspection, analysis of large and abnormal cost costs that occur in the end of the accounting period, especially if the cost of customers pay close to related parties or relaxation, there is no virtual cost cost fees Terior
Utilize the traitor profit
Enterprise in order to raise a small sales and false profit, in the fictional debt, or will be included in the pre-receipt of the sales income for a long time, others payable In debt accounts, do not turn income.
1. To the creditor's letter to confirm the authenticity, correctness of the account balance of the account payment account, determine if the enterprise is a falsification that the company is less transferred or not income ..
2. Check the original information such as the contract-related contract, check the debt detail and the total classification account, check the passage of the parent, table, single, certificate to verify the authenticity of this village debt.
3. Check if there is any use of other payable accounts to intercept or hide income.