1. Determine the inspection range: determine the account range to be inspected, including accounting period and account category (such as income, expenditure and inventory).
2. Obtain records of manual account and system account: Obtain corresponding records from manual account and system account system.
3. Compare records one by one: compare records in manual account and system account one by one. Ensure the accuracy and consistency of data related to manual account records and system account records.
4. Check the amount: compare the amount of manual account and system account. If it is inconsistent, it is necessary to carefully check whether the recording and calculation process are correct.
5. Check the time and date: check whether the time and date in the manual account and the system account are consistent, and ensure that the order and timeline of records are correct.