The main content of accounting supervision and review, and what are the contents of accounting super

Accounting supervision and review mainly focuses on the legality, rationality, and authenticity of economic activities.

Accounting supervision refers to the accounting institutions and accounting personnel of the unit department, the relevant departments that enjoy the power of economic supervision and inspection in accordance with the law, the social audit intermediary organizations approved by the law, and the state organs and social organizations.

The legality and rationality of the economic activities of enterprises and institutions, the authenticity and perfection of the accounting data, and the supervision of the implementation of the budget of the unit and the department.

Extended information: 1. Accounting supervision is both internal supervision and external supervision.

The so-called accounting supervision refers to the accounting staff in accordance with the Accounting Law

1] The functions and powers conferred shall apply the contents stipulated in the Accounting Law to specific persons and things, supervise and supervise the legality, authenticity and effectiveness of the economic and business matters of the unit, and implement the business contents that shall be handled in accordance with the law. Accounting supervision is the only specific and effective practice link in the implementation of the Accounting Law. In terms of its scope, it is first and foremost internal oversight, but by no means limited to internal oversight, and at the same time has the nature of external and social oversight.

As provided in Article 14,"Accountants on untrue and illegal original vouchers.

The right not to accept"。The words are conclusive, and they are very sure. The vast majority of the original vouchers obtained by each unit were issued by external units, and when the accountants of unit A refused to accept the untrue and illegal original vouchers of unit B in accordance with the law, the accountants of unit A performed their supervisory duties.

Undoubtedly, the accounting supervision of unit A is not only internal accounting supervision, but also has the nature of external accounting supervision, and in fact, it is in the nature of internal and external supervision.

2. The scope of accounting work, specific content, working procedures, and quality requirements are all stipulated by the Accounting Law.

For example, each unit must carry out accounting according to the actual economic business events.

Fill in accounting vouchers, register accounting books, and prepare financial accounting reports; The accounting is based on RMB; Accounting vouchers include original vouchers and accounting vouchers.

If there is an error in the amount of the original voucher, it shall be reopened by the issuing unit, and shall not be corrected on the original voucher, and the accounting voucher shall be prepared based on the original voucher and relevant materials that have been audited, and the accounting books shall include the general ledger.

Ledgers, journals and other auxiliary account books shall be registered in the order of consecutive numbered pages.

Each unit shall ensure that the five records in the accounting books are consistent (accounts, accounts, account certificates, accounts, and account sheets); The accounting report shall be prepared on the basis of the audited accounting books and records and relevant materials, and the financial accounting report shall be prepared by the accounting statement.

Notes to the financial statements and financial fact sheets.

composition, and so on. 3. The supervisory authority of accounting personnel shall be conferred by law, and the accounting personnel shall be protected by law in exercising supervisory authority in accordance with the law.

The current Accounting Law stipulates that:"Accounting institutions and accounting personnel shall conduct accounting in accordance with the provisions of this Law and exercise accounting supervision"。It is worth noting that the accounting staff"Accounting supervision is implemented"has exceeded the provisions of Article 14 of this unit"We have the right not to accept untrue and illegal original documents"The spirit of the front and back is the same.

A, B, and D. should be selected

The main content of accounting supervision and examination is economic activities.

legitimacy, reasonableness, authenticity.

Accounting supervision refers to the accounting institutions and accounting personnel within the unit, the relevant departments that enjoy the power of economic supervision and inspection in accordance with the law, the social audit intermediary organizations approved by the law, and the state organs and social organizations.

The legality and rationality of the economic activities of enterprises and institutions, the authenticity and perfection of the accounting data, and the supervision of the implementation of the internal budget of the unit.

Accounting supervision refers to the examination of the authenticity, legitimacy and rationality of the economic activities of a specific entity by accountants while conducting accounting.

Accounting audit system.

1. Review the legality, authenticity, completeness and correctness of the original voucher in accordance with the requirements of national laws, regulations, economic policies and financial systems.

2. Review whether the signature of the voucher is complete, whether the numbers are accurate, whether the content of the self-made voucher is complete, and whether the voucher is filled in standardly.

3. Whether the shopping has the signature of the acceptor.

Fourth, whether the purchase of exclusive control goods goes through the "exclusive control" procedures.

5. The loss of the original voucher must be certified by the other party, the person in charge shall indicate the reason for the loss, and the person in charge of the competent department shall approve the reimbursement before it can be reimbursed.

6. Whether there is a purchase plan and contract for the purchase of equipment.

7. Review the loan voucher.

1) Check whether the handler has filled in the requirements of the items listed in the debit and payment slip.

2) Check whether the debit bill is stamped with the official seal and whether the person in charge, the borrower, and the person in charge sign it.

4) The economic business approved by the superior shall be kept as an attachment to the original voucher, and if the approval needs to be filed separately, a copy can be used.

5) Review the accounting voucher: The content of the audit accounting voucher includes; (l) Date, number, abstract, name of the subject, amount, number of original vouchers attached, and name of the individual. (2) If the voucher for reversing the provisional payment is to indicate the date of borrowing.

3) If the wrong voucher is corrected, the error voucher number and date should be indicated, and the correction date and voucher number should be indicated on the original erroneous voucher.

6) When reviewing the receipts, check whether the cash or checks handed over by each unit are consistent with the amount received in receipts and invoices.

7) Refuse to handle the income and expenditure in violation of the financial system and the alteration or forgery of the original vouchers and report to the leadership in a timely manner.

8) The auditors should check the income and expenditure settlement of funds before handling each business, and report to the leader in charge immediately if there is an overspending; Approved and correct documents are delivered to the cashier in a timely manner.

1. Supervise the accounting materials such as accounting vouchers, accounting books and accounting statements to ensure the authenticity, accuracy, completeness and legality of the accounting materials;

2. Supervise all kinds of property and funds to ensure the safety, integrity and reasonable use of property and funds;

3. Supervise financial revenue and expenditure to ensure that financial revenue and expenditure comply with the provisions of the financial system;

4. Supervise economic contracts, economic plans and other important business management activities to ensure that economic management activities are scientific and reasonable;

5. Supervise the cost of expenses to ensure that as little input as possible is used to obtain as much output as possible;

6. Supervise the realization and distribution of profits to ensure that taxes are paid on time and profits are distributed, etc.

There are four main bases for accounting supervision:

1) National laws, regulations and rules.

2) Accounting laws, regulations and the national unified accounting system.

3) The internal accounting control system of the unit.

4) Internal budget, financial plan, and business plan of the unit.

Pre-event supervision and in-process supervision are conducive to timely detection of problems, timely remedial measures, and prevention of problems; Ex-post supervision facilitates comprehensive, truthful, and accurate inspection of the entire process of economic activities and improves the accuracy of accounting supervision. Therefore, it is necessary to flexibly choose the method of supervision in light of the specific situation.

First, the object is different:

The object of accounting supervision is the flow of funds, which includes ex-ante supervision (such as ** and plan), in-process supervision (such as daily control) and post-event supervision (such as inspection and audit) in terms of its vertical movement process. It accompanies economic activity and runs through it.

The object of audit supervision is the accounting data and other economic data that reflect economic processes and economic phenomena, and the focus is on examining whether these materials are true, legal, and effective. It is centered on the audit and examines the accounting work.

Second, the methods are different:

Accounting supervision is the use of special methods, that is, to measure, record, classify and summarize economic operations, and to form accounting data, that is, accounting information, by filling in vouchers, registering account books and preparing statements. This accounting information can be made available to the relevant personnel for management and decision-making.

The method of audit supervision is to study, analyze, investigate and evaluate, in accordance with certain procedures, such as issuing audit notices, formulating audit work plans, preparing audit working papers, writing audit reports, etc., through auditing, to find out whether the accounting data, other economic information and the economic activities they reflect are true and correct, whether they are reasonable and legal, whether they are economically effective, and put forward audit opinions and conclusions.

Third, the functions are different:

Accounting supervision is one of the basic functions of accounting, it is the management of capital movement, and its main role is to control economic activities, promote economic development, and correctly handle the relationship between the state, the collective, and the individual. Through the accounting supervision of funds, we can achieve the correct and rational organization, distribution and use of funds, reduce expenses and costs, increase accumulation, and continuously improve the economic efficiency of the use of funds.

As an independent economic supervision activity, the main role of auditing supervision is to supervise financial revenue and expenditure, maintain financial discipline, and protect the safety and integrity of property through the inspection of accounting materials. It is generally through inspection to determine the correctness, completeness and legitimacy of accounting information, and then review financial revenue and expenditure, check for errors and malpractices, plug loopholes, and improve efficiency.

There are four main bases for accounting supervision:

national laws, rules and regulations; Accounting laws, regulations and the unified accounting system of the national simplified and simple family; internal accounting control system of the unit; Explanation of the internal budget, financial plan and business plan of the unit: accounting supervision refers to the supervision of the legality and rationality of the economic activities of state organs, social organizations, enterprises and institutions, the authenticity and integrity of the accounting data, and the implementation of the internal budget of the unit by the accounting institutions and accounting personnel, the relevant departments that enjoy the power of economic supervision and inspection in accordance with the law, and the social audit intermediary organizations that have been approved by the law.