During the audit, we often found that some units and departments for the purpose of certain modifications bills, fictitious economic business, make false accounting documents, thus creating false accounts. Audit identification of false accounting documents, to improve audit quality and reduce audit risk are has its significance. pairs identified in the audit of how all sorts of false accounting documents, talking about some opinions.
First, the identification of false accounting documents, to ensure the quality of audit work is of great significance
One false accounting documents of false accounting information is the basic constituent elements and the foundation. Two are hidden behind false accounting documents significant irregularities or significant criminal law issues clues three the audit staff on the identification of false accounting documents, relationships, quality of audit work and audit risk control, so in practice audit, the auditor must pay attention to false accounting documents for identification and investigation.
Second, the purpose of accounting documents forged
Discipline, illegal, illegal units or departments falsify accounting documents purposes, one concealing profits, tax evasion fake credentials to inflated production costs such as fake payroll increased costs., Or the financial regulations and accounting systems can not be reimbursed invoices may be reimbursed converted into gasoline, repairs, printing fees invoice. two profit targets for the year in order to complete false credentials to inflated profits as sales invoices issued freely fabricates sales, thus inflated receivables. Third, a variety of false invoices issued for cash to pay for a variety of non-compliance expenses. Fourth, the state funds into personal equity invested by limited liability companies, reap benefits, while making fake certificates. five is the formation of small groups embezzle public funds coffers or making fake certificates. visible false accounting documents is the enemy of the audit, the auditor should be done on the accurate identification of false accounting documents and accounting documents must master the characteristics of false identification.
Third, the characteristics of a false certificate
First, vouchers original documents accompanying the date, quantity, unit price, varieties, specifications, payee, fill irregular, or simply do not fill in the amount generally an integer, the receiving unit seal unclear and so on.
The second is the date and invoice consecutive numbers disproportionate to the same unit out of the same invoice date, but in front of the number, the date in the post instead of the previous number.
Third, a variety of homemade bonuses or other recipients of subsidies on the table almost writing signed by or on behalf of a collar people, or personnel assigned payroll payroll department and finance department actually paid payroll inconsistent.
Fourth, with the corresponding invoice does not correspond to subjects.
Five is the large number of invoices with the normal business of the unit.
Six is the approval process is not complete, some financial officers to approval, some only people without manager approval, purchase items without keeping acceptance signature characteristics.
Seven is the content, the amount of time, income, expenditure provisions violate the general common sense and so on.Links to free download http://eng.hi138.com
Fourth, the method of identification of false accounting documents
First, the concept, the auditors should be done with professional sensitivity boldly assume that association, and the ability to concentrate carefully review the evidence, not because of many reasons such as data impatient, sure I can remember in the minds of many, you know, if they can into the audit status, it will naturally after Lenovo, mastery, audit results will be better.
The second is to have access to a lot of emphasis on the certificate, the focus should be to determine a good audit, detailed audit or audit sampling and other methods, according to the actual situation of flexibility. Generally, financial management is chaotic, the small amount of funds, certificates a smaller number of units, while the audit time and permits, certificates can be audited by one, such as: Recently, there is such a case: a small, more special funds, financial management is not only confusing AG audit, the unit's accounting documents and original documents have been reviewed one by one, they discovered that some vouchers attached to cash checks on the corporate seal cover digital inconsistent, after verification, the results found that the unit is a legal cashier Sike chop, chop and use this unit several times to take account of cash Nothing, embezzlement serious disciplinary problems and if a large number of units for the certificate, and the time and permitting, can be key audit, focusing on audits, should the business occurred and the amount of focus, the focus should be on time to the end of the year or month before and after major events unit, the amount should focus on continuous large, or add a few strokes is a large amount of integers.
Third, through the audit found that some questionable credentials, for a system of verification.
First, to directly verify the inquiry, ie directly to finance, operate, approval and its associated personnel to ask questions, make its interpretation until the lifting of doubt so far, but do not say, try to let the other side to say, to find a breakthrough, an economic Business people may knowingly signed certificate, it may not know, especially fake certificates, the first whom, after whom treat only flexible, but one thing must be done individually checked inquiries.
Second, visits, seminars check on the spot evidence, namely a targeted visits to the unit or find a discussion of staff concerned to understand, to obtain first-hand information, can often have a multiplier effect.
Third, the evidence verification. That is a problem for the suspected date indicated on the certificate, name, size, quantity, price, etc. to see the real thing and see whether it is true, check the buyer or seller can be divided, whether with which party verification, in be aware of before checking the check to have a certain kind of understanding, to prevent mistaken identity.
Fourth, the comparison check. Evidence that the suspect is charged, as contained in the project amounts before and after the year or so before and after the month and the amount of units of the occurrence of similar projects accounted for comparison to reveal the true face of false accounting documents in need , you can also ask the professionals, with reference to the relevant countries to develop criteria to determine.
Fifth, quickly and directly seize the opportunity to extend the audit or investigation. Who treats only flexible, but one thing must be done individually checked inquiries.Links to free download http://eng.hi138.com