In practice, what are the aspects of auditing the accounting accounts? 5

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

First, the report compares the beginning and end of the period, focusing on the part with a large difference, and then looking at the business with a large amount, and then looking at the vouchers.

First of all, whether the accounting treatment violates the accounting standards, whether the receivables and payables are true, whether the original vouchers are complete, and whether there are long-term unprocessed current accounts

Answer]: a, b, c, d

Account reconciliation (reconciliation) includes the consistency of the actual account, the consistency of the account certificate, the early source of the consistent account and the consistency of the account statement. Therefore, ABCD is chosen.

What are the main audits of the original vouchers for accounting?

Hello! First, in terms of the issuance and acceptance of accounting vouchers, there are two requirements for the original vouchers: first, the recipient must audit the original vouchers in accordance with the regulations, and the original vouchers that are not true and illegal will not be accepted, and the original vouchers that are recorded incorrectly and incompletely will be returned; The second is the requirement for the issuance of the original certificate, which stipulates that the content recorded in the original certificate shall not be altered, and if there is an error, it shall be corrected or corrected, and the correction shall be stamped to show responsibility.

That is, it is necessary to review relevant bills, signatures, minutes of major events, etc. We apologize for any inappropriateness, and wish you a happy and happy day! Everything goes well!

Dear

Answer]: a, b, c, d

Accounting institutions and accountants must review the original vouchers, which is a statutory duty. The audit is based on the provisions of the accounting system, and the audit standards are legal, accurate, and complete.

Answer]: a, b, c, d

According to the provisions of the Accounting Law, accounting institutions and accountants have the right to refuse to accept untrue and illegal original vouchers, and report to the person in charge of the unit to request to find out the reasons and investigate the responsibility of the relevant parties; The original vouchers with inaccurate and incomplete records shall be returned, and the handling personnel shall be required to correct and supplement them in accordance with the provisions of the national unified accounting system. Therefore, the standard of review is legal, true, complete and accurate.

Answer]: a, b, c, d

Interpretation of the special pants waiter] The audit of the original voucher is one of the important measures to ensure the quality of accounting data, and it is also an important responsibility of accounting institutions and accounting personnel. Accounting institutions and accountants shall review the original vouchers in accordance with the provisions of the unified national accounting system, and the standard for auditing is: to ensure that the original vouchers are true, legal, accurate and complete.

Answer]: The C system single and the reviewer cannot be the same person, so the reviewer can only review the vouchers entered by others other than himself. Pai Qi hunger so next to the ant selection c.