2011年实质性测试科目关注要求

2011年实质性测试科目关注要求 2011年度财务报表审计 实质性程序关注重点提示 一 报表及会计科目审计工作底稿的总体要求 执行 分析 定性数据统计分析pdf销售业绩分析模板建筑结构震害分析销售进度分析表京东商城竞争战略分析 性程序、函证、盘点、复核、检查等程序贯穿于整个审计过程: 1、本年报表审计前～首先要取得上年度审计报告～将年初数与上年审计报告进行核对。按照独立审计准则的规定实施审核程序～关注期初数的审计～特别是上年的重点项目、重点科目～底稿中应有期初数的审核记录。 2、实质性程序工作底稿至少包括程序表、导引表、明细表。 底稿中要有相关情况的审计说明:,1,执行的程序,,2,获取的 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 、函证等证明资料的情况,,3,证明资料和财务资料核对是否相符,,4,审计抽查的情况～抽查中是否发现异常,,5,对抽查凭证后附的复印件要写明索取事由～是否有异常,,6,审计结论及审计调整的原因～对增减变动超过20%的报表项目要在科目审计底稿进行小结～各科目均要有审计人员小结性文字:简明额要的描述审计轨迹、取得的审计证据～存在的问题及其处理方式～审计结论,意见,, 3、提请大家注意～在审计抽查凭证中～应对各科目当年发生额进行分析～对企业日常账务处理、异常、大额等分别抽取一定的凭证进行检查～抽查表所列示抽取的凭证一定是检查过的凭证～宁可少抽取凭证～但不得只是根据账面列示抄录而不进行实际凭证检查～使审计过程流于形式。 4、科目审计开始前～应根据报表分析性测试结果～对各科目进行风险判断～确定重点审计范围～有计划、有重点的开展工作～争取在最短的时间内把握审计重点～将审计风险降低到可接受的水平。 5、各科目审计前均需首先核对明细账与总账余额是否相符～与明细表、科目余额表、会计报表附注是否相符(集团内单位还需进行与久其附注的核对工作)。 6、涉及的实物性资产～在取得被审计单位盘点表,已要求企业必须进行盘点～并有相关人员签字,的基础上必须进行抽盘～包括现金、应收票据、存货、固定资产等～并在抽盘表上要求企业负责人员、审计人员签字。 7、函证: ,1,银行存款、借款须取得函证～并取得企业贷款卡证明,是否存在抵押、担保、colors, graphics, and text that represents the type of terminal equipment. Installation of cabinets, racks, wiring devices shields and metal pipes, wire grounding should comply with the design requirements for tank use, grounding and should maintain a good electrical connection. Completion of the project completion and acceptance of information according to the following requirements for the preparation of technical documents. After the project is completed, construction unit should prior to project acceptance, completion of technical information to the unit. Integrated wiring system for completion of technical information should include the following: installation work; Equipment, equipment list; Changes in drawings for construction after the completion of construction plans; Test records (the Chinese should be used); Engineering changes, inspection records and during the construction, design or related measures of change, by between building, design and construction of units on both sides of the negotiations; Checked and recorded; Concealed work record; The budget of the project. Complete technical documentation to ensure quality, neat in appearance and content is complete, accurate data. Unqualified items found in the acceptance, by the inspection body should be identified, responsibility, and to propose solutions. Project completion acceptance, acceptance steps preparations prior to acceptance, acceptance of the preparatory work should be carried out, including: ? collecting engineering data, classification filing these technical materials including: System 账外贷款等事项,, ,2,往来函证的问题 对往来中的应收账款、其他应收款、应收票据、预付账款、应付账款、应付票据、预收账款其他应付款等均需要进行函证。对于回函不符的～要求企业对不符金额按业务内容逐项分解并说明原因～审计人员应根据金额大小及不符原因 决定 郑伟家庭教育讲座全集个人独资股东决定成立安全领导小组关于成立临时党支部关于注销分公司决定 是否进行审计调整。 二 具体会计科目审计工作底稿的重点要求 各科目审计程序及要求在实质性底稿中的程序表中都有描述～审计人员可以按要求 执行。下面对各科目需要关注的事项予以提示。 1、 现金 严格按照该科目审计程序表规定的程序实施审计工作～并重点关注以下审计内容: (1)、 现金监盘 A、必须采用突击盘点方式～最好在企业刚上班的时间。在进行现金盘点的过程中～应注意观察是否存在其他地方存放现金的情况。 B、在审计人员的监督下由被审计单位相关人员盘点～获得由审计人员和被审计单位财务主管、出纳签字的现金盘点表。 C、如盘点金额与账面金额存在差额～须对差异作出处理意见并由企业确认。 (2)、 会计凭证的抽查 根据控制性测试的结果～抽查大额、异常现金收支的原始凭证内容是否完整～有无授权批准～并核对相关账户的进账。 2、 银行存款 (1)、 函证: A、要求所有银行存款账户均必须函证～包括账户余额为零的银行存款账户。 B、将银行函证结果与银行存款明细账进行核对。对存在的差异应查明原因～提出处理意见～并记录处理结果。 (2)、 取得银行对账单～抽取个别月份与银行日记账进行核对～检查是否存在不入账的银行收支款项。当年新增银行账户、减少银行账户需取得开户通知、销户通知。 (3)、 截止性测试 A、依据银行对账单检查资产负债表日的大额未达账项～检查未达账项的真实性～要核对其真正用途～注意是否为关联方占用资金, B、关注长期未达账项～审计人员应亲自落实未达账项的真实性, colors, graphics, and text that represents the type of terminal equipment. Installation of cabinets, racks, wiring devices shields and metal pipes, wire grounding should comply with the design requirements for tank use, grounding and should maintain a good electrical connection. Completion of the project completion and acceptance of information according to the following requirements for the preparation of technical documents. After the project is completed, construction unit should prior to project acceptance, completion of technical information to the unit. Integrated wiring system for completion of technical information should include the following: installation work; Equipment, equipment list; Changes in drawings for construction after the completion of construction plans; Test records (the Chinese should be used); Engineering changes, inspection records and during the construction, design or related measures of change, by between building, design and construction of units on both sides of the negotiations; Checked and recorded; Concealed work record; The budget of the project. Complete technical documentation to ensure quality, neat in appearance and content is complete, accurate data. Unqualified items found in the acceptance, by the inspection body should be identified, responsibility, and to propose solutions. Project completion acceptance, acceptance steps preparations prior to acceptance, acceptance of the preparatory work should be carried out, including: ? collecting engineering data, classification filing these technical materials including: System 中瑞岳华会计师事务所 2011年报审计资料 C、仔细核对银行存款大额未达账项～分析未达原因～协同企业各部门对银行账项进行及时的确认,是银行已收企业未收、银行已付企业未付款项～关注企业在资产负债表日后入账的账务处理～如对方为损益类科目～可判断为损益项目的跨期～根据重要性水平确实是否需要进行审计调整。 D、对于企业已收银行未收、企业已付银行未付的款项～要求企业提供期后的银行对账单等资料～来证明款项收付的真实性～根据金额的大小、企业入账与银行入账间隔期的长短来确定是否进行审计调整～如企业未能提供银行对账单等支持性证据～我们将进行审计调整。,核实现金流是否有调节现金流的现象, 注意大额跨期核算必须进行调整～特别是银行已收、企业未收～银行已付、企业未付的大额款项必须调整。 截止性测试底稿需对测试结果分析记录:跨期性质、金额、处理意见及相关依据的说明。 (4)、 大额收支的检查记录 抽查大额银行存款的原始凭证内容是否完整～有无授权批准～并核对相关账户的进账。 注意事项:,1,对年末货币资金进行分析检查～是否存在不属于货币资金性质的款项～进行调整,如“其他货币资金,保证金或押金”应计入“其他应收款,保证金或押金”,, ,2,注意年末是否存在不符合现金等价物定义的受限资金,在编制现金流量表是应扣除受限资金,并将受限资金的性质、金额在报表附注中予以披露。 3、 应收票据 (1)、 监盘库存票据～并与应收票据登记薄的有关内容核对～其中应包括对该票据所有权归属的核实记录。 (2)、 注意票据贴现事项～针对贴现票据～关注资产负债表日其是否已到期～与贷款卡查询记录相核对～已到期票据是否已获承兑～未获承兑的应登记为短期借款,统计尚未到期的贴现票据～在附注中予以披露。 (3)、 抽查部分票据～检查其内容是否正确。 (4)、 向应收票据的出票人进行函证～检查其可回收性～对函证差异提出处理意见。 (5)、 关注已超过承付期的票据是否已转应收账款核算。 (6)、 关注原在应收账款核算而转入应收票据的款项～注意原因、查看依据。 4、 应收账款 (1)、 函证 colors, graphics, and text that represents the type of terminal equipment. Installation of cabinets, racks, wiring devices shie3 lds and metal pipes, wire grounding should comply with the design requirements for tank use, grounding and should maintain a good electrical connection. Completion of the project completion and acceptance of information according to the following requirements for the preparation of technical documents. After the project is completed, construction unit should prior to project acceptance, completion of technical information to the unit. Integrated wiring system for completion of technical information should include the following: installation work; Equipment, equipment list; Changes in drawings for construction after the completion of construction plans; Test records (the Chinese should be used); Engineering changes, inspection records and during the construction, design or related measures of change, by between building, design and construction of units on both sides of the negotiations; Checked and recorded; Concealed work record; The budget of the project. Complete technical documentation to ensure quality, neat in appearance and content is complete, accurate data. Unqualified items found in the acceptance, by the inspection body should be identified, responsibility, and to propose solutions. Project completion acceptance, acceptance steps preparations prior to acceptance, acceptance of the preparatory work should be carried out, including: ? collecting engineering data, classification filing these technical materials including: System A.注意至少函证往来科目前十大客户～如十大客户不能全部回函～则要采用替代审计程序～并进一步扩大函证范围。 B.根据回函情况检查其可回收性～对函证差异应查明原因～提出处理意见。 C.对未回函的应收款要执行替代审计程序～包括:检查期后收款情况,抽查有关的原始凭证、合同、业务资料等,检查与客户之间的往来函电等。 提请大家关注的是:对于现场审计中未能取得回函的款项～必须立即补充实施替代程序。但实施替代程序不代表可以不催收函证～对于回函率低的应考虑对报表及审计报告的影响。 提请各单位提前做好关联方之间往来对账工作～以保证合并报表编制的准确性,关联方之间往来余额、关联方现金流、当年关联方之间交易金额, (2)、 长期挂账款项的检查 对长期挂账的大额款项～应关注其形成原因及可回收性～对是否需要全额或部分计提减值准备的情况予以说明。对于可能存在减值或损失的项目～要求企业提供相关资料～以便审计确认。 (3)、 重分类 关注应收款项是否须重分类～若有贷方余额未进行重分类～应根据重要性水平确定是否需调整会计报表～如需调整报表～应记录重分类明细。 (4)、 审计人员必须查验应收款项账龄的准确性～中远集团已采用SAP软件的企业可通过软件查询～对外币应收款项～关注外币评估项目的账龄划分是否正确,未采用SAP的应通过企业使用的其他财务软件和相关账目记录进行抽查。 (5)、 关注企业应收票据转入应收账款和应收账款转应收票据的事项～检查是否存在应转对方科目而未转的情况。 (6)、 坏账准备 企业根据重分类后的应收账款余额计提坏账准备。 中国远洋合并范围内公司单项金额超过500万的需采用个别认定计提坏账准备～如个别认定未发生减值的～统一按照账龄分析法计提坏账准备～坏账准备的计提比例为: 应收款项账龄 计提比例 6个月以内 0.5 %, 7-12个月 3%, 1—2年 30%, 2—3年 50%, colors, graphics, and text that represents the type of terminal equipment. Installation of cabinets, racks, wiring devices shields and metal pipes, wire grounding should comply with the design requirements for tank use, grounding and should maintain a good electrical connection. Completion of the project completion and acceptance of information according to the following requirements for the preparation of technical documents. After the project is completed, construction unit should prior to project acceptance, completion of technical information to the unit. Integrated wiring system for completion of technical information should include the following: installation work; Equipment, equipment list; Changes in drawings for construction after the completion of construction plans; Test records (the Chinese should be used); Engineering changes, inspection records and during the construction, design or related measures of change, by between building, design and construction of units on both sides of the negotiations; Checked and recorded; Concealed work record; The budget of the project. Complete technical documentation to ensure quality, neat in appearance and content is complete, accurate data. Unqualified items found in the acceptance, by the inspection body should be identified, responsibility, and to propose solutions. Project completion acceptance, acceptance steps preparations prior to acceptance, acceptance of the preparatory work should be carried out, including: ? collecting engineering data, classification filing these technical materials including: System 中瑞岳华会计师事务所 2011年报审计资料 3年以上 100 % 对有确凿证据的可以采用个别认定的办法。提请大家注意的是～对于坏账准备的计提～应在扣除个别认定的应收款项后按比例计提。 注意: 中远集团内的往来,含境内、外的往来,一般情况下不计提坏账准备～如果有确凿证据证明应收款项发生减值的除外～减值迹象包括对方发生巨额亏损、资不抵债等。 对逾期三年以上不能收回的应收款～依法追缴后～有败诉的法院判决书、裁定书～或者胜诉但无法执行或债务人无偿债能力被法院裁定终,中,止执行的～依据法院的判决、裁定或终(中)止执行的法律文书或其他确凿证据的可以采用个别认定的办法～中远集团三年以上未计提坏账的须写明原因。 5、 预付账款和其他应收款 (1)、 函证 应选择其他应收款中的重要项目进行函证～检查年末余额的正确性、存在性,具体要求同应收账款,。 (2)、 坏账准备的计提 其他应收款应按扣除押金、保证金、备用金、个人借款后的余额依据账龄分析法计提坏账准备。 其他应收款计提坏账也可采用个别认定法～要求同应收账款。 (3)、 未发询证函的其他应收款、预付账款～应抽查有关的原始凭证。 (4)、 关注超过期限未收回的预付账款的核算及原因～并做详细记录。 (5)、 应重点检查其他应收款年末余额的存在性～可能存在虚挂往来的现象。 6、 存货 (1)、 盘点 A. 要取得被审计单位存货盘点表～提请注意的是～无论是否参与监盘还是审计中抽盘～盘点记录均应经审计人员和被审计单位相关人员签字。 存货监盘是必做程序～如果由于各种原因未能参与存货监盘或未进行实地抽盘～应详细记录其中原因～并根据其数量大小及严重程度说明其对会计报表的影响。 B. 审计人员应对存货进行抽盘并记录～观察存货的品质状况～是否存在减值迹象～对于非大额减值一般不调整。 C. 存放在异地的存货～从成本效益讲,数量、价值均占较低比例,不拟实施就地盘点的存货～可采用异地函证方式。前提是拟信赖保管单位的内控。对此应详细记录选择 colors, graphics, and text that represents the type of terminal equipment. Installation of cabinets, racks, wiring devices shie5 lds and metal pipes, wire grounding should comply with the design requirements for tank use, grounding and should maintain a good electrical connection. Completion of the project completion and acceptance of information according to the following requirements for the preparation of technical documents. After the project is completed, construction unit should prior to project acceptance, completion of technical information to the unit. Integrated wiring system for completion of technical information should include the following: installation work; Equipment, equipment list; Changes in drawings for construction after the completion of construction plans; Test records (the Chinese should be used); Engineering changes, inspection records and during the construction, design or related measures of change, by between building, design and construction of units on both sides of the negotiations; Checked and recorded; Concealed work record; The budget of the project. Complete technical documentation to ensure quality, neat in appearance and content is complete, accurate data. Unqualified items found in the acceptance, by the inspection body should be identified, responsibility, and to propose solutions. Project completion acceptance, acceptance steps preparations prior to acceptance, acceptance of the preparatory work should be carried out, including: ? collecting engineering data, classification filing these technical materials including: System 异地函证方式的原因、依据、工作轨迹、审计结论, D. 对经盘点账表不符的存货应查明原因～提出处理意见。对于盘点账表不符比例较高的还应采用追加审计程序的方法。对于因在途存货或发出尚未确认销售的存货而导致账实不符的～必须取得相关证据并能够明确确认～否则应考虑对会计报表的影响。 (2)、 抽查存货入库、发出的原始凭证～检查收发依据是否齐全～内容是否完整～计价是否正确。 提请大家注意的是～对于存货计价方法的改变～应取得相关董事会决议～并在会计报表附注中披露。 对存在减值迹象的存货～应要求企业提供各种类存货的年末市价、可回收金额的情况及相关交易案例确定减值金额。 7、 金融资产,交易性金融资产、可供出售的金融资产、持有至到期投资, (1)、 对于金融资产的分类建议企业慎重考虑～根据实际持有目的进行选择～审计人员根据准则从一下几个方面进行判断,企业分类是否合理: 1) 公允价值计量且变动进入损益的金融资产 (FVPL) ? 交易性金融资产～包括: a.取得的主要目的是在短期内再出售者。 b.属集中管理的可辨认金融工具组合的一部份～且有证据显示近期该组合实际上为短期获利的操作模式。 c.未被指定为套期保值工具的所有衍生性工具。 ? 初始确认时被指定为FV/PL的金融资产 除权益工具投资无活跃市场报价且公允价值无法可靠计量的金融资产～及与该权益工具连动并以该权益工具交割的衍生性工具外～所有金融资产均可在初始确认时被指定为按FV/PL,(最好不要进行指定, 2) 持有至到期日投资:指符合下列条件的非衍生性金融资产,HTM,: ? 有固定或可决定的支付金额及固定到期日。 ? 企业有积极意图及能力持有至到期日(可赎回债券投资可当HTM～可卖回债券投资不 可当HTM) 3) 贷款和应收账款 4) 可供出售的金融资产 可供出售的金融资产 — 指上述三种以外的所有非衍生性金融资产 (2)、 获取被审计单位管理层将投资确定划分为交易性金融资产、持有至到期投资、colors, graphics, and text that represents the type of terminal equipment. Installation of cabinets, racks, wiring devices shields and metal pipes, wire grounding should comply with the design requirements for tank use, grounding and should maintain a good electrical connection. Completion of the project completion and acceptance of information according to the following requirements for the preparation of technical documents. After the project is completed, construction unit should prior to project acceptance, completion of technical information to the unit. Integrated wiring system for completion of technical information should include the following: installation work; Equipment, equipment list; Changes in drawings for construction after the completion of construction plans; Test records (the Chinese should be used); Engineering changes, inspection records and during the construction, design or related measures of change, by between building, design and construction of units on both sides of the negotiations; Checked and recorded; Concealed work record; The budget of the project. Complete technical documentation to ensure quality, neat in appearance and content is complete, accurate data. Unqualified items found in the acceptance, by the inspection body should be identified, responsibility, and to propose solutions. Project completion acceptance, acceptance steps preparations prior to acceptance, acceptance of the preparatory work should be carried out, including: ? collecting engineering data, classification filing these technical materials including: System 中瑞岳华会计师事务所 2011年报审计资料 可供出售的金融资产的管理当局的书面文件～并考虑管理层实施该意图的能力。索取包括预算、会议纪要等在内的书面计划和其他文件记录～考虑管理层选择划分金融资产的理由。 (3)、 获取股票、债券、基金等账户对账单～在网上查询上市公司的相关信息～与明 细账余额核对～并与公允价值变动损益、权益中确认定损益进行核对。 (4)、 需要时～向证券登记公司、财务公司等发函询证～以确认其存在。 (5)、 在外保管的金融资产等应查阅有关保管的文件～必要时可向保管人函证～复核并记录函证结果。了解在外保管的可供出售金融资产是否实质上为委托理财～如是～则应详细记录～分析资金的安全性和可收回性～提请被审计单位重新分类～并充分披露。 (6)、 抽取金融资产增减变动的相关凭证～检查其原始凭证是否完整合法～会计处理是否正确, (7)、 结合银行借款等的检查～了解金融资产是否存在质押、担保的情况。 注:审计人员还需要结合其他审计情况如高风险业务的审计～判断企业是否存在可供出售金融资产、交易性金融资产～而未按金融资产的要求进行管理和核算。 8、 固定资产、累计折旧、在建工程 ,1, 获取或编制固定资产及其累计折旧分类汇总表～复核加计数是否正确～并与明细账和总账的余额核对相符。 ,2, 检查本年度增加固定资产的计价是否正确～凭证手续是否齐备,检查本年度减少的固定资产是否经授权批准～是否正确及时入账。 ,3, 所有权 对固定资产的所有权归属情况进行检查～获取相关资产权属证书、租赁资产应获得租赁合同～根据合同内容～确定属于经营租赁还是融资租赁～企业对租赁的性质划分是否正确。特别应关注当期固定资产增减变化部分～实地抽查部分新增固定资产～确定其是否实际存在～抽查本年度减少的固定资产是否经授权批准～是否正确及时入账。 ,4, 盘点 A、要取得被审计单位固定资产盘点表～检查固定资产卡片。注意固定资产盘点表应有企业相关人员签字。 B、审计人员对固定资产进行抽盘并记录～观察固定资产的品质状况～检查是否需提减值～对于非大额减值一般不调整～抽盘选样不应选取房屋～大型建筑物等～而根据企业性质～选取几个部门或车间的资产、或对企业某类资产进行彻底盘点～以判定资产的完整性、存在性。 colors, graphics, and text that represents the type of terminal equipment. Installation of cabinets, racks, wiring devices shie7 lds and metal pipes, wire grounding should comply with the design requirements for tank use, grounding and should maintain a good electrical connection. Completion of the project completion and acceptance of information according to the following requirements for the preparation of technical documents. After the project is completed, construction unit should prior to project acceptance, completion of technical information to the unit. Integrated wiring system for completion of technical information should include the following: installation work; Equipment, equipment list; Changes in drawings for construction after the completion of construction plans; Test records (the Chinese should be used); Engineering changes, inspection records and during the construction, design or related measures of change, by between building, design and construction of units on both sides of the negotiations; Checked and recorded; Concealed work record; The budget of the project. Complete technical documentation to ensure quality, neat in appearance and content is complete, accurate data. Unqualified items found in the acceptance, by the inspection body should be identified, responsibility, and to propose solutions. Project completion acceptance, acceptance steps preparations prior to acceptance, acceptance of the preparatory work should be carried out, including: ? collecting engineering data, classification filing these technical materials including: System C、对经盘点账表不符的固定资产、在建工程应查明原因～提出处理意见。对于盘点账表不符比例较高的还应采用追加审计程序的方法。 检查本年度增加固定资产的计价是否正确～凭证手续是否齐备。 ,5, 折旧 一贯性原则:本期计提折旧的方法和以前年度是否一致～若不一致应进一步说明计提方法的改变对固定资产净值和当期利润的影响程度～获取变动折旧方法的文件或董事会决议～并在会计报表附注中披露。 计算复核本年度折旧的计提是否正确～并与记入损益的数据进行核对～关注减值、清产核资、本年增减固定资产对折旧的影响。 对于有子公司、分公司等合并单位～还应关注下属公司的折旧政策是否与母公司一致。 ,6, 固定资产的披露: 为了报告附注的披露～请查实当年固定资产处臵、抵押、闲臵、报废情况～并按资产类别分类统计其原值、累计折旧、净值数据～与固定资产清理、营业外收支数据进行钩稽关系的核对。 ,7, 在建工程 获取批准文件、工程合同、工程专项借款合同、工程进度报告、工程验收报告,包括阶段验收,、竣工结算和决算资料等相关资料。 ,8, 在建工程结转固定资产 A、关注在建工程的核算是否合规～是否存在已投入使用但未及时结转固定资产的情况～对此应进行审计调整并补提折旧。若存在无法结转的情况须说明原因～取得相关资料～并考虑对会计报表的影响～注意新建项目转固定资产应取得项目决算审计报告～否则应考虑对会计报表的影响。 B、在建工程专项借款资本化核算的检查。应记录资本化费用检查的过程及依据。 ,9, 资产减值准备情况的认定 观察固定资产年末是否存在减值迹象～对存在减值迹象的固定资产应要求企业取得固定资产年末市价～对于市价低于账面值的固定资产～应要求企业计算资产未来现金流现值～以确定资产的可回收价值～检查资产是否存在减值。 9、 投资性房地产 投资性房地产目前中远集团所属公司均采用成本法计量～对于投资性房地产需关注: ,1, 获取本期投资性房地产增加和减少的明细表以及投资性房地产明细表～与租colors, graphics, and text that represents the type of terminal equipment. Installation of cabinets, racks, wiring devices shields and metal pipes, wire grounding should comply with the design requirements for tank use, grounding and should maintain a good electrical connection. Completion of the project completion and acceptance of information according to the following requirements for the preparation of technical documents. After the project is completed, construction unit should prior to project acceptance, completion of technical information to the unit. Integrated wiring system for completion of technical information should include the following: installation work; Equipment, equipment list; Changes in drawings for construction after the completion of construction plans; Test records (the Chinese should be used); Engineering changes, inspection records and during the construction, design or related measures of change, by between building, design and construction of units on both sides of the negotiations; Checked and recorded; Concealed work record; The budget of the project. Complete technical documentation to ensure quality, neat in appearance and content is complete, accurate data. Unqualified items found in the acceptance, by the inspection body should be identified, responsibility, and to propose solutions. Project completion acceptance, acceptance steps preparations prior to acceptance, acceptance of the preparatory work should be carried out, including: ? collecting engineering data, classification filing these technical materials including: System 中瑞岳华会计师事务所 2011年报审计资料 赁合同进行核对～检查投资性房地产划分是否准确～与原自用房地产的面积分割依据, ,2, 复算投资性房地产的折旧计算是否正确, ,3, 获取租赁合同等文件～重新计算租金收入～检查投资性房地产的租金收入计算是否正确～会计处理是否正确～租金收入是否计入其他业务收入。 ,4, 结合银行借款等的检查～了解建筑物、土地使用权是否存在抵押、担保情况, ,5, 对于合并范围内单位之间的内部租赁确认的投资性房地产～在合并时进行调整～从投资性房地产调整到自用固定资产。 10、 长期股权投资 ,1, 注意企业在本年是否存在股权划转、股权转让问题～如有～注意其划转或转让后对公司股权架构及合并范围、权益法核算户数的影响。 ,2, 获取或编制长期股权投资明细表～复核加计是否正确～并与总账数和明细账合计数核对是否相符 ,3, 对于本年度投资变动～获取投资协议、集团公司,上级公司,批复文件～董事会决议、会议纪要等资料～确认长期股权投资的股权比例和时间～取得被投资单位的章程、营业执照、组织机构代码证等资料。 ,4, 了解被审计单位管理层的意图和能力～检查有关原始凭证～验证长期股权投资分类的正确性,分为对子公司、联营企业、合营企业和其他企业的投资四类,～是否包括应由金融工具确认和计量准则核算的长期股权投资,对于采用成本法核算的长期股权投资～如果属于在活跃市场上有报价的股票投资～根据新准则要求～需要进行分析是否应将其认定为交易性金融资产或可供出售金融资产。 ,5, 对于应采用权益法核算的长期股权投资～获取被投资单位已经注册会计师审计的年度财务报表～如果未经注册会计师审计～则应考虑对被投资单位的财务报告的影响。 ,6,对于不具备控制及重大影响的成本法核算的长期投资～应关注其各年收益情况～并取得其经审计的会计报表～检查是否存在减值情况。,或其他相关依据,～对于长期无收益～且无审计报告的投资～应考虑对会计报表的影响～必要时在审计报告中披露。 ,7,长期股权投资的减值 对长期股权投资进行逐项检查～根据被投资单位经营政策、法律环境、市场需求、行业及盈利能力等和各种变化判断长期股权投资是否存在减值迹象。 长期股权投资中对子公司、联营企业及合营企业的投资～应当按照“新准则第8号-资产减值”的规定确定其可收回金额及应予计提的减值准备～可收回金额应当根据资产 colors, graphics, and text that represents the type of terminal equipment. Installation of cabinets, racks, wiring devices shie9 lds and metal pipes, wire grounding should comply with the design requirements for tank use, grounding and should maintain a good electrical connection. Completion of the project completion and acceptance of information according to the following requirements for the preparation of technical documents. After the project is completed, construction unit should prior to project acceptance, completion of technical information to the unit. Integrated wiring system for completion of technical information should include the following: installation work; Equipment, equipment list; Changes in drawings for construction after the completion of construction plans; Test records (the Chinese should be used); Engineering changes, inspection records and during the construction, design or related measures of change, by between building, design and construction of units on both sides of the negotiations; Checked and recorded; Concealed work record; The budget of the project. Complete technical documentation to ensure quality, neat in appearance and content is complete, accurate data. Unqualified items found in the acceptance, by the inspection body should be identified, responsibility, and to propose solutions. Project completion acceptance, acceptance steps preparations prior to acceptance, acceptance of the preparatory work should be carried out, including: ? collecting engineering data, classification filing these technical materials including: System 的公允价值减去处臵费用后的净额与资产预计未来现金流量的现值两者之间较高者确定～减值损失一经确认～不得转回, 企业持有的对被投资单位不具有共同控制或重大影响～在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资～应当按照“新准则第22号-金融工具确认和计量”的规定确定其可收回金额及应予计提的减值准备～其减值金额为投资的账面价值与按照类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额～确认的减值损失直接计入当期损益。提取减值后～不允许转回, ,8,对子公司投资是否已经根据新准则要求按成本法进行核算。 11、 无形资产 ,1,获取或编制无形资产明细表～复核加计数是否准确～并与明细账总账余额核对相符。 ,2,对自行研发取得、购入或接受捐赠的无形资产～检查其原始凭证～确认计价是否正确～法律程序是否完备,如依法登记、注册及变更的批准文件和有效期,,会计处理是否正确, ,3,检查被审计单位确定无形资产使用寿命的依据～分析其合理性。 ,4,检查有使用期限的无形资产的摊销方法～复核计算无形资产的摊销是否正确。 12、 长期待摊费用 ,1, 获取或编制长期待摊费用明细表～复核加计的正确性～并与明细账、总账账户年末余额核对一致。 ,2, 抽查长期待摊费用的原始凭证～查阅有关合同、协议等资料～确定是否真实～检查会计处理是否正确。 ,3, 检查被审计单位筹建期间发生的开办费是否在发生时直接计入管理费用。 ,4, 对于经营租赁方式租入的固定资产发生的改良支出～检查相关的原始资料,如承租合同、装修合同和决算书等,～确定改良支出金额是否正确～摊销期限是否合理～摊销额的计算及会计处理是否正确。 13、 短期借款、长期借款 ,1, 获取或编制借款明细表～复核其加计数是否正确～并与明细账和总账核对相符。 ,2, 对年度内增加、减少的短期借款～检查相关会计纪录和原始凭证～复核利息计算是否正确。 ,3, 取得短期借款、长期借款的借款合同～注意是否存在展期、关注借款期限、colors, graphics, and text that represents the type of terminal equipment. Installation of cabinets, racks, wiring devices shields and metal pipes, wire grounding should comply with the design requirements for tank use, grounding and should maintain a good electrical connection. Completion of the project completion and acceptance of information according to the following requirements for the preparation of technical documents. After the project is completed, construction unit should prior to project acceptance, completion of technical information to the unit. Integrated wiring system for completion of technical information should include the following: installation work; Equipment, equipment list; Changes in drawings for construction after the completion of construction plans; Test records (the Chinese should be used); Engineering changes, inspection records and during the construction, design or related measures of change, by between building, design and construction of units on both sides of the negotiations; Checked and recorded; Concealed work record; The budget of the project. Complete technical documentation to ensure quality, neat in appearance and content is complete, accurate data. Unqualified items found in the acceptance, by the inspection body should be identified, responsibility, and to propose solutions. Project completion acceptance, acceptance steps preparations prior to acceptance, acceptance of the preparatory work should be carried out, including: ? collecting engineering data, classification filing these technical materials including: System 中瑞岳华会计师事务所 2011年报审计资料 借款利率、借款条件,如为抵押借款应关注抵押物的原值、净值～并在附注中予以披露,如为企业间借款～要求企业提供经过金融机构实施借款程序的资料。 ,4, 函证所有银行借款,可与银行存款一起函证,～对于回函结果不一致的～应查明原因～提出处理意见。 ,5, 银行贷款卡:通过贷款卡检查企业是否存在账外贷款、担保抵押事项, ,6, 对被审计单位是否存在逾期借款、逾期金额大小和时间长短及可能带来的财务风险进行说明。 14、 应付账款、预收账款和其他应付款 ,1,获取或编制应付账款、预收账款和其他应付款明细表～复核加计数是否正确～并与明细账和总账核对相符。 ,2,重分类 关注应付账款、预收账款和其他应付款重分类～若有贷方余额未进行重分类～应根据重要性水平确定是否需调整会计报表～如需调整报表～应记录重分类明细。 ,3,对是否存在应转未转收入,潜盈挂账,的情况进行说明。 ,4,抽查大额应付账款、预收账款和其他应付款的原始凭证及相关文件、资料～以查核其发生额是否正确。 15、 应交税费和所得税 ,1,取得有关的所得税纳税鉴证～对其进行必要的复核。 ,2,对各种税费的计提和缴纳情况进行必要的验证、复核～对其是否符合税法的相关规定进行说明。 ,3,获取或编制应交税费明细表～复核其加计数是否正确～并与明细账和总账的余额核对相符。 ,4,检查各项应交税费的计税是否正确～是否按规定进行了会计处理。 16、 应付职工薪酬 ,1, 对本年度每月计提和结转工资进行分析性复核～关注波动较大的原因～检查是否存在人工费用跨期情况。 ,2, 验证记入生产成本、管理费用是否正确。 ,3, 验证相应计提的工会经费、教育经费是否正确。 ,4, 检查应付工资的支付凭证～确定工资、奖金、津贴是否按规定代扣税金～有无授权批准和领款人签章。 ,5, 实行工效挂钩的企业应取得上级单位的工资总额批准文件。 colors, graphics, and text that represents the type of terminal equipment. Installation of cabinets, racks, wiring devices shie11 lds and metal pipes, wire grounding should comply with the design requirements for tank use, grounding and should maintain a good electrical connection. Completion of the project completion and acceptance of information according to the following requirements for the preparation of technical documents. After the project is completed, construction unit should prior to project acceptance, completion of technical information to the unit. Integrated wiring system for completion of technical information should include the following: installation work; Equipment, equipment list; Changes in drawings for construction after the completion of construction plans; Test records (the Chinese should be used); Engineering changes, inspection records and during the construction, design or related measures of change, by between building, design and construction of units on both sides of the negotiations; Checked and recorded; Concealed work record; The budget of the project. Complete technical documentation to ensure quality, neat in appearance and content is complete, accurate data. Unqualified items found in the acceptance, by the inspection body should be identified, responsibility, and to propose solutions. Project completion acceptance, acceptance steps preparations prior to acceptance, acceptance of the preparatory work should be carried out, including: ? collecting engineering data, classification filing these technical materials including: System ,6, 提请大家注意的是～执行新准则后～企业无论是发给正式职工还是发给临时工的工资～也无论企业以何名义向职工支付各项工资补贴等～只要是向职工实际支付款项～均应视同员工报酬所得～必须通过应付职工薪酬科目核算。 ,7, 注意:新准则下虽不再计提福利费～但实际发生及支付福利费时～还要通过“应付职工薪酬—应付福利费”进行账务处理及核算。 ,8, 中外合资企业应重点关注企业为职工应交纳的各项保险是否按期足额缴纳。对于企业要求注册会计师提供相关方面确认的～审计人员必须实施相关的审计程序～取得相关依据～否则不予确认。 17、 递延所得税资产与递延所得税负债 ,1, 获取或编制递延所得税资产和递延所得税负债明细表～复核加计是否正确～并与报表数、总账和明细账合计数核对是否相符。 ,2, 识别被审计单位期初递延所得税资产和递延所得税负债的项目及金额～以及对当期经营损失以及未来期间的影响。 ,3, 关注递延所得税资产的可转回性～检查是否以未来期间很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限确认递延所得税资产～并检查提供证据,如未来年度的盈利预测等,是否充分, ,4, 检查递延所得税负债增减变动记录～及应纳税暂时性差异的形成原因～确定除明确规定不得确认递延所得税负债的情况外被审计单位是否对所有应纳税暂时性差异均已确认为递延所得税负债,确定是否符合有关规定～计算是否正确～预计转销期是否适当, ,5, 重新计算因减值、摊销、公允价值变动损益等原因形成的可抵扣暂时性差异和应纳税暂时性差异～检查会计处理是否正确, 根据企业所得税法实施 条例 事业单位人事管理条例.pdf信访条例下载信访条例下载问刑条例下载新准则、条例下载 ,国务院令第512号,固定资产折旧的相关规定: 第六十条 除国务院财政、税务主管部门另有规定外～固定资产计算折旧的最低 年限如下: (一)房屋、建筑物～为20年, (二)飞机、火车、轮船、机器、机械和其他生产设备～为10年, (三)与生产经营活动有关的器具、工具、家具等～为5年, (四)飞机、火车、轮船以外的运输工具～为4年, (五)电子设备～为3年。 18、 所有者权益 ,1,获取验资报告、去年的审计报告、权益类项目明细等资料 colors, graphics, and text that represents the type of terminal equipment. Installation of cabinets, racks, wiring devices shields and metal pipes, wire grounding should comply with the design requirements for tank use, grounding and should maintain a good electrical connection. Completion of the project completion and acceptance of information according to the following requirements for the preparation of technical documents. After the project is completed, construction unit should prior to project acceptance, completion of technical information to the unit. Integrated wiring system for completion of technical information should include the following: installation work; Equipment, equipment list; Changes in drawings for construction after the completion of construction plans; Test records (the Chinese should be used); Engineering changes, inspection records and during the construction, design or related measures of change, by between building, design and construction of units on both sides of the negotiations; Checked and recorded; Concealed work record; The budget of the project. Complete technical documentation to ensure quality, neat in appearance and content is complete, accurate data. Unqualified items found in the acceptance, by the inspection body should be identified, responsibility, and to propose solutions. Project completion acceptance, acceptance steps preparations prior to acceptance, acceptance of the preparatory work should be carried out, including: ? collecting engineering data, classification filing these technical materials including: System 中瑞岳华会计师事务所 2011年报审计资料 ,2,权益类项目本年发生增减变化的～应取得增减变化依据 ,3,本年追调期初权益～对上年权益数有影响的～应查明原因～取得相关依据～并要求企业提交调整分录及过度表。 19、 收入、成本 ,1,获取或编制收入、成本明细表～复核其加计是否正确～并与明细账总账核对相符。 ,2,一贯性原则:本期确认收入和成本的会计政策和以前年度是否一致～若不一致应进一步说明该项会计政策的变更对当期利润的影响程度～获取变更会计政策的相关文件或董事会决议。 ,3,分析性复核 对收入和成本应按月分析、按品种和项目分析、按各种比例进行分析～若存在较大波动～应对波动情况的原因及其合理性进行分析～并给予详细记录。 对收入和成本应分项与上年同期数进行比较～分析异常变动原因以确定重点审计项目～审计风险区域～记录异常变动原因及取得的证据。 ,4,截止性测试 注意资产负债表日前后发生的大额业务～跨期业务的性质和金额的大小～是否须调账及相关依据。 提请注意的是～截止性测试必须与企业设臵的业务管理和控制部门的相关记录进行核对～与公司内部二级核算单位的核算资料进行核对～与存货的收发资料进行核对～与生产作业项目实地观察结果进行核对。 ,5,抽查收入、成本业务的原始凭证并追查至记账凭证及明细账～确定收入、成本是否真实～记录是否完整。 20、 管理费用 ,1,获取或编制管理费用明细表～检查其明细项目的设臵是否符合规定～复核其加计是否正确～并与明细账总账核对相符。 ,2,分析性复核 同收入、成本的分析性复核的要求相同～参照执行。 ,3,核算工资、折旧计提、交纳各项职工保险计入管理费用的金额是否正确 ,4,是否存在应进行纳税调整的管理费用明细项目～并对相应明细费用的发生金额是否超过所得税法规定可扣除限额进行说明。 ,5,对上下级单位收取管理费用是否经税务局确认进行检查～并取得相关证据。 colors, graphics, and text that represents the type of terminal equipment. Installation of cabinets, racks, wiring devices shie13 lds and metal pipes, wire grounding should comply with the design requirements for tank use, grounding and should maintain a good electrical connection. Completion of the project completion and acceptance of information according to the following requirements for the preparation of technical documents. After the project is completed, construction unit should prior to project acceptance, completion of technical information to the unit. Integrated wiring system for completion of technical information should include the following: installation work; Equipment, equipment list; Changes in drawings for construction after the completion of construction plans; Test records (the Chinese should be used); Engineering changes, inspection records and during the construction, design or related measures of change, by between building, design and construction of units on both sides of the negotiations; Checked and recorded; Concealed work record; The budget of the project. Complete technical documentation to ensure quality, neat in appearance and content is complete, accurate data. Unqualified items found in the acceptance, by the inspection body should be identified, responsibility, and to propose solutions. Project completion acceptance, acceptance steps preparations prior to acceptance, acceptance of the preparatory work should be carried out, including: ? collecting engineering data, classification filing these technical materials including: System ,6,选择异常或重要的管理费用项目～检查其原始凭证是否合法～会计处理是否正确。 ,7,截止性测试 同收入成本的截止性测试检查～参照执行。 21、 资产减值损失 ,1, 获取或编制资产减值损失明细表～复核加计是否正确～并与报表数、总账数和明细账合计数核对是否相符。 ,2, 对本期增加及转回的资产减值损失～与坏账准备、固定资产减值准备等科目进行交叉勾稽, ,3, 对本期转销的资产减值损失～结合相关科目的审计～检查会计处理是否正确。 22、 财务费用 ,1,获取或编制财务费用明细表～检查其明细项目的设臵是否符合规定～核算内容与范围～并与明细账和总账核对相符。 ,2,根据借款期限、借款利率等测算借款利息计算是否正确。 ,3,借款费用的检查应与企业银行账户的设臵进行核对～是否存在有费用发生而无对应账户或有账户而无费用发生的情况。 ,4,选择异常或重要的利息费用项目～检查其原始凭证是否合法～会计处理是否正确。 ,5,分析性复核、截止性测试 同收入、成本的分析性复核、截止性测试的要求相同～参照执行。 ,6,对是否存在违规拆借资金的情况进行说明。 ,7,汇兑损益的检查应与企业外币存款账户、外币债权债务科目进行核对。 23、 营业外收入 ,1,获取或编制营业外收入明细表～并与明细账总账核对相符。 ,2,政府补贴 检查补贴收入的合法性～取得财政机关的相关批文～检查政府补贴的收入确认期限的依据及确认金额是否正确。 ,3,检查大额营业外收入～检查原始凭证是否齐全～有无授权批准～会计处理是否正确～并详细记录发生原因。 24、 营业外支出 ,1,获取或编制营业外支出明细表～并与明细账总账核对相符。 colors, graphics, and text that represents the type of terminal equipment. Installation of cabinets, racks, wiring devices shields and metal pipes, wire grounding should comply with the design requirements for tank use, grounding and should maintain a good electrical connection. Completion of the project completion and acceptance of information according to the following requirements for the preparation of technical documents. After the project is completed, construction unit should prior to project acceptance, completion of technical information to the unit. Integrated wiring system for completion of technical information should include the following: installation work; Equipment, equipment list; Changes in drawings for construction after the completion of construction plans; Test records (the Chinese should be used); Engineering changes, inspection records and during the construction, design or related measures of change, by between building, design and construction of units on both sides of the negotiations; Checked and recorded; Concealed work record; The budget of the project. Complete technical documentation to ensure quality, neat in appearance and content is complete, accurate data. Unqualified items found in the acceptance, by the inspection body should be identified, responsibility, and to propose solutions. Project completion acceptance, acceptance steps preparations prior to acceptance, acceptance of the preparatory work should be carried out, including: ? collecting engineering data, classification filing these technical materials including: System 中瑞岳华会计师事务所 2011年报审计资料 ,2,检查大额营业外支出～检查原始凭证是否齐全～有无授权批准～会计处理是否正确～并详细记录发生原因。 ,3,对外捐赠～获取被审计单位对外捐赠的相关资料。 ,4,注意是否存在应进行纳税调整的明细项目和调整情况的说明 25、 所得税 所得税的审核记录包括:应钠税所得额各项目的复核计算～纳税申报资料的核对～所得税鉴定资料的核对～相关支出项目的检查记录～包括合规性检查、支出金额的检查。 应要求企业提供年度所得税申报表或年度纳税调整明细表。 三 须关注底稿 1、 关联方 ,1,获取被审计单位关联方清单、关联方交易统计表,企业签认、盖章,及相关交易明资料。 ,2,根据审计结果对被审计单位关联方往来和交易的数量、金额和性质进行说明。特别应关注大额关联交易事项～应取得证明企业关联交易公允性的资料,包括公开市场报价～第三方报价等,。 ,3,考虑关联方交易对合并报表的影响～取得损益抵销分录检查是否正确 2、 或有事项 ,1, 获取被审计单位抵押担保情况表、或有事项明细表,企业签认、盖章,。 ,2, 对涉及诉讼事项应取得相关证据～考虑对会计报表的影响(企业是否涉及诉讼～作为原告在账务中可通过检查“其他应收款”、“管理费用,诉讼费”等是否有发生额来判断～并确定企业是否披露)。必要时要求企业经办人、法律顾问,法律部门,写相关情况说明～同时判断发生损失的可能性～根据发生损失的可能性确定是否需入账处理或仅在附注中披露。做好“预计负债”“或有事项”的审计底稿～按审计程序表严格实施审计程序。 ,3, 关注企业抵押资产比例～充分考虑其风险程度。 ,4, 充分关注企业担保事项～根据取得的资料评估其潜在风险～考虑对会计报表的影响。对于长期、不可撤消的担保事项～有必要要求企业提供被担保企业经审计的会计报表。 ,5, 应根据或有事项的重大程度～考虑是否在报告中披露。 3、 预计负债的确认依据 colors, graphics, and text that represents the type of terminal equipment. Installation of cabinets, racks, wiring devices shie15 lds and metal pipes, wire grounding should comply with the design requirements for tank use, grounding and should maintain a good electrical connection. Completion of the project completion and acceptance of information according to the following requirements for the preparation of technical documents. After the project is completed, construction unit should prior to project acceptance, completion of technical information to the unit. Integrated wiring system for completion of technical information should include the following: installation work; Equipment, equipment list; Changes in drawings for construction after the completion of construction plans; Test records (the Chinese should be used); Engineering changes, inspection records and during the construction, design or related measures of change, by between building, design and construction of units on both sides of the negotiations; Checked and recorded; Concealed work record; The budget of the project. Complete technical documentation to ensure quality, neat in appearance and content is complete, accurate data. Unqualified items found in the acceptance, by the inspection body should be identified, responsibility, and to propose solutions. Project completion acceptance, acceptance steps preparations prior to acceptance, acceptance of the preparatory work should be carried out, including: ? collecting engineering data, classification filing these technical materials including: System 对于因或有事项形成的预计负债～其预计依据应具有说服力。因未诀诉讼、债务担保承担连带责任形成的预计负债～其具有说服力的依据是律师、公司的法律顾问、企业内部法律部门出具的律师函件。 4、 持续经营能力 ,1,对资产负债情况、盈利能力和现金流量情况进行分析～形成底稿。 ,2,对持续经营能力的判断过程和结论进行记录。 ,3,获取被审计单位持续经营能力调查表,企业签认、盖章,。 ,4,对于存在影响持续经营能力迹象的企业～应考虑是否在报告中披露。 中瑞岳华会计师事务所 2011年12月 colors, graphics, and text that represents the type of terminal equipment. Installation of cabinets, racks, wiring devices shields and metal pipes, wire grounding should comply with the design requirements for tank use, grounding and should maintain a good electrical connection. Completion of the project completion and acceptance of information according to the following requirements for the preparation of technical documents. After the project is completed, construction unit should prior to project acceptance, completion of technical information to the unit. Integrated wiring system for completion of technical information should include the following: installation work; Equipment, equipment list; Changes in drawings for construction after the completion of construction plans; Test records (the Chinese should be used); Engineering changes, inspection records and during the construction, design or related measures of change, by between building, design and construction of units on both sides of the negotiations; Checked and recorded; Concealed work record; The budget of the project. Complete technical documentation to ensure quality, neat in appearance and content is complete, accurate data. Unqualified items found in the acceptance, by the inspection body should be identified, responsibility, and to propose solutions. Project completion acceptance, acceptance steps preparations prior to acceptance, acceptance of the preparatory work should be carried out, including: ? collecting engineering data, classification filing these technical materials including: System