Finished goods refer to the products that the enterprise has completed all the tax collection process, accepted and put into storage, met the standard specifications and technical conditions, can be sent to the ordering unit according to the conditions stipulated in the contract, or can be sold as commodities.

Finished product audit:

First, the significance of finished product audit

Finished products refer to products that the enterprise has completed all the production processes, accepted and put into storage, met the standard specifications and technical conditions, can be sent to the ordering unit according to the conditions stipulated in the contract, or can be sold as commodities. When an enterprise accepts the substitute products processed by foreign raw materials for processing and repair, it shall be accounted for as the finished products of the enterprise after the acceptance of manufacturing and repair.

(A) the content of the finished product audit

The audit of finished products of enterprises is mainly to check the receipt and delivery vouchers, accounts, physical objects and management system of finished products, so as to find out whether the receipt and delivery of finished products of enterprises are true, whether there are false receipts and payments, fraud, corruption and theft, whether the accounts, account cards and accounts are consistent, whether there is a sluggish backlog and whether the management is strict.

(B) the purpose of finished product audit

The main purpose of enterprise finished product audit is to supervise the correctness of enterprise finished product accounts and ensure the consistency of accounts, account cards and accounts; to urge enterprises to store finished products reasonably, minimize the sluggish backlog and keep finished products in good condition.

(C) the characteristics of finished product audit

Most industrial enterprises have the characteristics of many product specifications, large inventory and many turnover times. Although some enterprises have few product varieties, they receive and send business frequently because they are oriented to consumer units. Therefore, it is generally impossible to conduct a comprehensive and detailed audit of the finished products of enterprises. From reality, the key inspection methods of finished products range from physical inventory to finished product ledger, from warehousing acceptance to issuing vouchers, and the effect is remarkable.

Second, the focus of the audit of production members

In addition to the above contents, the audit of finished products of enterprises must also focus on physical objects, accounts and receipts.

(1) Physical inspection of finished products

Determine the actual inventory of various finished products through field inventory and spot check verification; And check with the book balance of the subsidiary ledger of finished products to find out whether there is a deficit in finished products: what is the reason for the deficit, whether there is a sluggish backlog, mildew and deterioration; Are there any products that need to be repaired or scrapped? Whether there is corruption, theft, custody and other acts. ; So as to put forward targeted improvement suggestions.

(2) Audit of final accounts of finished products

Due to the wide variety of finished products produced by industrial enterprises, it is impossible to review them all in a short time. In addition to the varieties found in the spot check, the annual accounts should be audited. Ordinary households can use the principle of statistical sampling to randomly check the accounts of1-1-February, with the focus on the accounts of 65438+February. The key to the audit of finished goods accounts is to find out whether the account setting is appropriate; Secondly, it is necessary to find out whether the accounts are consistent and calculate the rate of discrepancy between the accounts and the facts. At the same time, it is also necessary to know whether the accountant regularly goes to the warehouse to carry out rice grains and sort out the receipt and delivery vouchers. Finally, it is necessary to find out whether the accounting treatment of the receipt, delivery and storage of finished products is correct.

[1] Note: The discrepancy rate between accounts and facts can be formulated. Inconsistency rate between accounts and facts (%) = number of varieties with incoherence between accounts and facts × 100%.

(3) Review the receipt and delivery vouchers of finished products

It mainly examines whether the workshop has truthfully filled in the invoice when the finished product is completed, and whether the quality inspection department has inspected the finished product and issued an inspection notice; Whether the relevant departments and handlers fill in the multi-joint acceptance receipt when warehousing; Whether the sales of finished products are issued according to the contract, whether there is a multi-generation finished product outbound order, etc. By reviewing the receipt and delivery vouchers of finished products, the purpose of ensuring the safety, integrity, quality and quantity of finished products is achieved.