1. tracking method: it is a method of checking according to the sequence of accounting business processing. That is, check all the original vouchers one by one in the order of occurrence. First, check and recheck the accounting vouchers based on the original vouchers, then check and recheck the journal, general ledger and subsidiary ledger according to the accounting vouchers, and finally check the accounting statements with the account books.
The inspection procedure is Voucher → Account Book → Report. Generally, in units with imperfect internal control system and inconsistent accounts, problems can be found bit by bit through this method. It is time-consuming and laborious to look at each voucher and account book one by one by using the sequential search method, and it is difficult to grasp the key points. It can only be applied to small enterprises, institutions and administrative units with small business volume.
2. Reverse inspection method. Refers to an inspection method in the opposite direction to the accounting business processing procedure. It starts with checking accounting statements, checks the general ledger, subsidiary ledger and journal one by one for suspicious accounts and important items, and purposefully reviews accounting vouchers and original vouchers to find out the cause and result of the problem. This method is simple and labor-saving, and it is easy to find problems as soon as possible. It is suitable for the audit of units with certain clues or large business volume, and requires high personal experience of auditors.
3. Detailed investigation methods. Refers to the auditor's comprehensive review of all vouchers, account books, statements and other economic activities during the audit period. Detailed investigation method should not only examine vouchers, account books and statements, but also examine and analyze relevant economic data (business licenses, contracts and agreements, etc.). ) .4. Spot check method. It refers to a review method in which auditors extract some items from all vouchers, account books, statements and other relevant materials in the audit process and infer the overall situation. Because the auditors did not understand the weak links of the audited unit accounting before the audit.
Therefore, spot checks are often very random, so the conclusions and evaluation accuracy of the review are poor. However, with the continuous accumulation of practical experience and the improvement of auditors' judgment ability, auditors can make careful preparations in advance and conduct targeted spot checks. The advantage of spot check method is that it saves time and effort.
5. Inspection method. Refers to the method of checking the relevant data between two or more accounting records to determine whether their contents are consistent and whether the calculation is accurate. Specifically, it can be divided into the check of original vouchers and accounting vouchers, the check of vouchers and account books, the check of general ledger and subsidiary ledger, and the check of general ledger and accounting statements.
In addition, there are identification, examination, analysis, inquiry, comparison, inventory and computer examination. These methods are not isolated, so they should be used in combination according to the needs in practical work and be innovated constantly. In view of the constant renewal of criminal means in economic cases, we must constantly study and explore new countermeasures and summarize and popularize new methods.
Five elements of accounting:?
1. Assets, cash, bank deposits, receivables and prepayments, fixed assets, intangible assets, etc.
2. Liabilities, financial funds payable, taxes payable, payable and temporary payments, long-term payables, etc.
3. Net assets, business funds, fixed funds, special funds, balances, etc.
4. Income, appropriated funds, extra-budgetary funds and other income.
5. Expenditure, expenditure, fund allocation, etc. Basic knowledge of accounting.