"So much?" Fu Xin looked at the stack of ledgers on the table, which were still increasing, and couldn't help frowning.

Xiao Chen, the secretary who accompanied Fu Xin to check the accounts, immediately replied: "Team Leader Fu, these are the original account book data of our company. Our leaders said that if the above wants to check the accounts, we have to cooperate well, and take the account books that have been processed, which cannot explain the problem, so in order to show the sincerity of our factory to cooperate with the above inspection, the leader said that we must take out the original account book data to the leaders for inspection! ”

When the secretary Xiao Chen said this, Fu Xin understood that he was deliberately making things difficult for himself, which means: You have to check it right! All my dad's data is put in front of you, let you check enough, and when the time comes, see who is patient and thoughtful!

In addition, Fu Xin also felt it, and the other party affirmed that he had insight into his intentions, that is, he Fu Xin did not really come to check the accounts, but prepared these account books to come in and talk about things, the so-called audit is just an excuse!

"Okay, Secretary Chen, you can go out first, and we'll handle it ourselves." Fu Xin saw that all the account books had been moved, and immediately began to rush people!

"Team Leader Fu, don't you want us to go aside and explain? These documents, as well as various income and expenditures, don't we explain them clearly? Secretary Xiao Chen said.

"Bastard, this guy must have done it on purpose!" Looking at the ridiculous application of the bastard in front of him, Fu Xin wanted to scold, this absolutely deliberate and no need for any doubt.

However, Fu Xin still had to invite this guy out, Fu Xin said: "Thank you! No need, Secretary Chen. Let's see for ourselves. ”

"But......" The secretary Xiao Chen wanted to say but stopped.

"But what?"

Seeing Fu Xin's direct question, the secretary Xiao Chen straightened his chest and said, "But what if you lose our documents in the process of checking the accounts?" When the time comes. When we check the accounts again, we can't explain it! ”

"Uh......" Fu Xin looked at Secretary Chen's mocking expression. I couldn't speak all of a sudden, yes, if he lost the original data here, he wouldn't be able to explain it clearly, and in addition, if the third factory of Beijing Components really wanted to mess with him, he could fabricate a charge that he lost the documents, and when the time came, he couldn't tell if he had a mouth!

But this ...... Don't let this Secretary Chen go. Could it be that she Fu Xin really wants to bite the bullet and really have to investigate, that is to lose the original meaning of his trip!

Moreover, the pile of original ledger data in front of you, if you want to check it, you have to find out what year and month!

"Okay, Secretary Chen, then please come here and keep an eye on it." Fu Xin gritted his teeth and said that in order to save face, he had to endure humiliation. Bite the bullet!

Auditing, and identifying ledger problems, is broadly divided into four areas:

The first aspect is the detection of problems in abnormal timing, which is divided into two categories.

The first type is the discovery of abnormal time from a specific time when an economic transaction occurs. That is, if the accounting document does not reflect a specific time when the transaction occurred. or if there is an obvious contradiction between the specific time reflected and the content of the economic business, it should be regarded as abnormal time and other information needs to be relied upon. Further verification.

The second type is the time when the anomaly is found from the length of time. That is, in the process of purchasing and selling commodities, there is a certain sequence of purchase, sale, adjustment and storage of commodities. And the normal time can be calculated with valid documents, if it is found that the order is reversed for no reason. or in a much longer period than normal, the cause needs to be further investigated.

The second aspect is the discovery of problems from anomalous locations, which are also divided into two categories.

The first type is the discovery of anomalous sites from a distance. That is, in the process of enterprise operation, the same commodity can be purchased from multiple channels and multiple locations, and under the same conditions, in order to save costs, it should be purchased nearby, and the procurement behavior of seeking the near and far, or frequently buying and selling again, will have a relationship, get kickbacks, and embezzle money, which should be used as an abnormal location to further find out the cause.

The second category is the flow of goods to the location where anomalies are found. That is, the flow of goods determines the location involved in the purchase and sale business. If the location is unrelated to or contradicts the content of the economic operation, it should also be regarded as an abnormal location for further investigation.

The third aspect is finding problems from anomalous numbers, which fall into three categories.

The first type is to find abnormal numbers from the change in the size of the numeric value. That is, it is necessary to grasp the boundaries of the quantity of economic business itself.

For example, if an enterprise's management fee is between 50,000 and 60,000 yuan per month, and it reaches 90,000 yuan this month, this 90,000 yuan is an abnormal figure for the enterprise's monthly management fee, and it needs to be further examined in order to clarify the suspicious points.

The second type is the discovery of abnormal numbers from the positive and negative directions of the numbers. That is, it should be grasped whether the economic transaction itself should be positive or negative, or it can be both positive and negative. For example, the fixed assets, materials, and monetary funds in the asset account should all be positive, and if there is a negative number, it is an abnormal number, which needs to be further ascertained in detail.

The third category is to find anomalous numbers from the accuracy of the numbers. That is, in general, accounting figures are more accurate than financial figures. In accounting figures, what should be accurate but not accurate, and what should not be accurate but accurate to the extent that it is out of reality, are all abnormal figures, and it is necessary to ask why and further understand.

The fourth aspect is to find problems from abnormal correspondence between accounts, which are also divided into three categories.

The first type is to find abnormal account correspondence from the direction of capital movement. That is, there is always a context to the movement of funds, and commodity funds are derived from monetary funds, which are reflected through the "inventory goods" account. Under normal circumstances, the debit of the "Inventory Goods" account; The credit corresponding to the Bank Deposit account or the Accounts Payable account. The credit of the "Inventory of Goods" account reflects a decrease in the number of commodities, which, under normal circumstances, go to the sale and the unit to receive; In special circumstances, there are inventory losses, damages, etc. As a result, the accounts corresponding to the credits of the "Commodities in Inventory" account are "Bank Deposits", "Accounts Receivable", "Administrative Expenses", "Pending Losses and Surpluses", etc. If you find an abnormal destination during the audit, you should pay special attention to further clarify the true situation.

The second type is the abnormal account correspondence found from the source of the capital movement. That is to say, every economic business involves two aspects: the source and destination of funds, such as the reduction of monetary funds, which may form commodity funds, may also form creditor's rights, and may also purchase fixed assets. If a non-correspondence is found, it should be reviewed as an anomalous correspondence.

The third type is the correspondence between abnormal accounts found in the transfer of receivables and payables without original vouchers. That is, in the process of auditing accounts, it is found that some units have engaged in fraud and violated financial and economic discipline, and one of their main means is to manipulate the accounts receivable and accounts payable. Therefore. Special attention should be paid to the examination of receivables and accounts payable that do not have original vouchers.

In addition, according to the specific situation of the unit being audited, the focus of the problems found in the research should be analyzed. For example, if the key personnel of the audited unit change abruptly, it is necessary to check the "live" accounts and find clues from the actual economic activities and people engaged in economic activities; Another example: if the audited unit has off-the-books "accounts", it is necessary to find out the source, formation process and form of existence of the off-the-books "accounts", and then the problems can be discovered.

Fu Xin now has to bite the bullet and see who spends a long time, that is, from these four aspects, now it depends on who has patience, who is virtuous, and who can endure the temperament! If there is really no problem with the third Beijing component factory, then the leaders of the third Beijing component factory can continue to insist and watch Fu Xin's jokes. Fu Xin can only be considered unlucky!

But if there is a problem with this ledger, then Fu Xin doesn't believe that the leader of the third component factory in Beijing can still sit still! Fu Xin firmly believes that this account book is problematic, China is a country dominated by human feelings and sophistication, Fu Xin does not believe that these leaders can really get out of the mud without staining! He insisted on not believing this, and don't forget, Fu Xin has a nirvana!

That is, he Fu Xin is a traverser, he knows a lot of things that will happen in the future, there is one thing, he also remembers, that is, Wang Youde, the director of this factory, will be a member of the "Tiger Fighting Operation" organized above in the near future, just by virtue of this, he Fu Xin has no fear! Now, it's up to you to see who can sit still and who can sit still! (To be continued......)