What is the audit to check the enterprise? What is the main purpose of an audit?

Legal analysis: Internally, the departments that can inspect the financial affairs of the enterprise are: the superior financial department and the audit department can inspect the financial affairs of the enterprise; Externally, Duan Youxin Local Taxation Management Section, Local Taxation Inspection Bureau, State Taxation Administration Section, National Taxation Inspection Bureau, Social Security Bureau, Local Trade Union Organizations, Judicial Department, and Audit Bureau.

Legal basis: "Measures for the Administration of Bank Cards" Article 2 The term "bank card" in these measures refers to the credit payment instruments issued by commercial banks (including postal financial institutions, the same below) to the public with all or part of the functions of consumer credit, transfer settlement, cash deposit and withdrawal, etc. Commercial banks are not allowed to issue bank cards without the approval of the People's Bank of China.

Legal analysis: The tax bureau, the industrial and military closed business bureau, the procuratorate, the court and other law enforcement departments can audit the enterprise as long as the business needs and necessary.

Legal basis: "Interim Provisions on the Administration of Industry and Commerce" Article 43 When investigating and dealing with all kinds of illegal acts, the administrative organs for industry and commerce may exercise the following powers: (1) to question the violators, suspects, interested parties, and witnesses, and may require them to provide supporting materials or other materials related to the illegal acts; (B) inspect the items related to the illegal acts, order the personnel with the cavity tung crack to explain the first relevant information of the goods, if necessary, may order them to suspend sales, wait for inspection, shall not transfer, conceal, destroy the relevant property, or seal or detain it in accordance with law; (3) Investigating activities related to illegal conduct; (4) Consulting, copying, or lawfully withholding contracts, invoices, account books, documents, records, documents, licenses, business correspondence, and other materials related to the illegal conduct.

The content of accounting audit includes the inspection of accounting books, the inspection of accounting vouchers, financial statements and the analysis of other financial and accounting information. In some cases, statistical accounting data, operational accounting data and other economic information are also analysed and reviewed. The methods of accounting audit can be divided into two methods: forward and reverse methods.

The details are as follows: 1. The sequential inspection method starts from reviewing the internal control system of the unit under investigation, and then conducts a positive review from vouchers to account books to statements according to accounting procedures. The review of the internal control system is generally based on the existence of the system, the degree of its merits and its implementation. The method is generally applicable to enterprises with small scale and small business volume, as well as when there are serious deficiencies in internal control.

2. The reverse inspection method is a result- or problem-oriented audit idea. It generally verifies the results and the nature of the problems from the output information of the production, operation and management system, or the review of the major problems exposed, and decomposes them, and uses them as clues to analyze the subjective and objective factors that lead to the results. This method is targeted, can grasp the key points, and can receive better results with less manpower and material resources.

1. Court inquiry: the court can be asked to assist in inquiry, and the company's accounts and other debts can be queried through this method under the condition that the company is in normal operation;

2. Financial report: The company's financial report generally has a complete record of the company's daily accounts;

3. Bank inquiry: only the company's loan accounts can be obtained by bank inquiry;

1. Classified management of funds: the company's account can record the company's taxes, wages and other conditions very clearly, and some companies with good management will also specialize in supervising and accounting the company's accounts;

2. Fund settlement: Generally speaking, if it is a chain company, most of them will be divided into many branches, which makes the management of income and expenditure of funds not very convenient, but it can be well managed after having a unified company account;

3. Fewer restrictions: Although there is a limit on the number of basic accounts to be opened, there is no limit on the number of general accounts that can be opened, so the company can open multiple general accounts to manage the company's related matters.

Auditing, also known as financial inspection, refers to an inspection activity that examines whether the economic activities reflected in the accounting data of an enterprise are true and legal, and whether there are any economic violations, through the inspection of the enterprise's account certificates and relevant materials. Accounting audit is an act of economic supervision that examines, analyzes, verifies, and checks the accounting information of a unit on the basis of state laws, regulations, regulations, and the internal accounting system of a unit, and uses special technical methods, experience, and techniques.

Accounting audit is a technical method widely used to realize the function of accounting supervision, and is the concrete embodiment of accounting supervision. Auditing accounts is conducive to the implementation of the state's financial and economic laws and discipline and relevant rules and regulations, and to maintaining a sound socialist market economic order. Accounting work has a strong policy and legal nature, and it requires accounting departments and accountants to abide by laws and regulations, handle accounting affairs in accordance with state laws and regulations, conduct accounting, and exercise accounting supervision.

Auditing is conducive to building filial piety and improving the internal management system of enterprises and institutions, and improving economic efficiency. The essence of requiring enterprises and institutions to improve the level and quality of accounting is to improve their financial management and accounting management and strengthen the building of their internal control system, so as to improve the efficiency of economic operation. To sum up, the audit is generated and developed with the development of production.

Under the conditions of a market economy, the complexity of economic relations and the frequent and concealed nature of economic crimes determine the extensiveness of the demand for auditing, the necessity of intensifying auditing, and the urgency of developing scientific research on auditing.