57 Auditing and Accounting
Later, however, a minister named Zhao Xinchen felt that the things that were out of season were 'things that were out of time and hurt people, and should not be supported by offerings', so he advised the emperor to stop them. ”
Han Yinchu didn't care, and only followed Guan Youjun's words: "How much?" ”
"Tens of thousands."
The tip of the duck wing in Han Yinchu's mouth fell, and Guan Youjun saw the red and bright tongue in his still open mouth.
You know you're scared, right?!
Guan and Jun Chengzhu in his chest: "Shengshang, you are the 'Son of Cloth', and the price of ordinary food can't hide your eyes, but if you want to eat out-of-season vegetables and fruits one day, do you also know how much money you need to spend to produce out-of-season vegetables and fruits?"
Even if you are diligent and thrifty all your life and do not eat 'things that go against the law', do you now know how much it costs to buy imperial food ingredients in Guanglu Temple in a year? Even if you do, do you know whether this number is reasonable or not?
Whether the procedure for passing on money and food is legitimate, whether the wine and meal money received by the internal and external yamen is false, whether the access control is strict, whether there are subordinates stealing money and goods, and how much the number of tableware is maintained in a reasonable range each year, we don't know whether you, me, or the Shangshu of the household department, or Huang Bao's father-in-law, who is in charge of internal affairs, we don't know.
This is the role of 'audit'. ”
When Guan Youjun was going to talk to Han Yinchu about how Brother Luo was 'suitable' for this job, Han Yinchu asked: "What do you mean: The group of fools in Guanglu Temple have the money?" ——”
Guan Youjun: "......"
If Guanglu Temple knew that it was sandwiched between the Yamen of the General Administration Department and the Yamen of the Jinyi Guard, His Majesty the Emperor would have used such a prefix, it would definitely be frightened and tremble; She had even felt that the brocade guards in the north and south towns had sharpened their knives.
Guan Youjun smiled stiffly: "Holy Lord, no, I'm just giving an example; Moreover, the "Notice on Carrying out Self-Examination and Self-Correction in the Construction of a Clean and Honest Inner Government" promulgated by Huang Bao's father-in-law and I before the Queen Mother's birthday, Guanglu Temple has implemented it very well, and people are clean and innocent......"
Guan Youjun took another deep breath and forcibly pulled back to the original intention of being Han Yin:
"Saint, since we talked about the matter of 'self-examination and self-correction', although this matter has come to an end for the time being, the surprise inspection of Huang Bao's father-in-law and I drove out the palace people who were guarding and stealing before the queen mother's birthday, but we can't all rely on the palace people's consciousness and surprise inspection, after all, it is not a long-term solution......
Han Yinchu seemed to finally understand the words: "You are right, just like the "Engineering Practice" that the Ministry of Industry asked to redo before. The difference is that the "Engineering Practice" is controlled in advance, while what you say is "audit" is more focused on the ...... during and after the fact."
Guan Youjun slapped his thigh excitedly, hey, hey! The Dog Emperor is finally on the road! ——
"But how can you be sure that your 'mule brother' is the most suitable person? ……”
"Hey, hey~" Guan Youjun smiled treacherously, "Let's test him on the spot......"
When Han Yin first heard "we", the corners of his mouth were irrepressibly raised, and he bowed his head lightly, indicating that he accepted Guan Youjun's proposal.
Guan Youjun jumped up directly and excitedly, and waved frantically at a big tree not far away: "Brother Luo, come here!" ——”
The smile on the corner of Han Yinchu's mouth disappeared.
With his martial arts, it was impossible for anyone else to approach him without noticing it, only that the person had been waiting there all along.
Han Yinchu's gaze was tightly locked on Guan Youjun's back, and he was so sure that he would definitely approve his proposal? ……
Just thinking about it, Brother Luo in Xiao Guanzi's mouth had already bowed forward and knelt at the soles of his feet to ask for peace: "The slave is still the food supervisor Xiao Luozi knocks on the emperor, long live the emperor, long live long live!" ——”
Han Yin didn't squint at first, slowly swallowed a piece of duck leg meat, stretched out his tongue and licked the sauce from the corner of his mouth, and after seeing Guan Hejun's heart burning, he was willing to Shi Shiran and said, "Flat-"
Guan Youjun was upset in his heart: What, the Dog Emperor started to take Qiao again......
She diligently introduced the emperor: "Holy Lord, Brother Luo not only cooks deliciously, he has read, and arithmetic is a must...... It's really not a little guanzi, my 'Wang Po sells melons and boasts' my life-saving benefactor, you can take the school exam by yourself and fall to my brother~"
Han Yinchu raised his eyes and looked at the person kneeling in front of him with low eyebrows, and subconsciously pursed his lips - he couldn't complain about the affection of "Brother Luo", it turned out that this surnamed mule looked quite good......
Before he could get up, Guan Youjun dragged him up and muttered, "The saints have told you to be flattened......"
Han Yinchu looked at it coldly, that affection, Xiao Guanzi almost wanted to hang on his "brother"-
"Xiao Guanzi, come here," Han Yinchu beckoned, "rub my shoulders ......"
Guan Youjun stepped forward reluctantly, knelt behind the Dog Emperor and rubbed his shoulders, and then took out a copy of her exam questions, and said mysteriously: "I, Guan Hejun, have never been 'hostage', and this question has never been shown ......to anyone."
Han Yinchu and Luo Yaokong stepped forward at the same time, looking at Guan and Jun test question 2.0, looking at it, the expressions of both of them became more and more indescribable.
First, "auditing" formed a similar _____ in the Western Zhou Dynasty.
A." Accounting system "B." Calculation system"
C. The imperial history system "Ding." Auditing system"
The second question is _____ of the following audit methods in which physical evidence can be obtained.
Armor. Ask B. Calculation C. Supervisor Ding. Analytical review
The third question is that when the chief eunuch observes important fixed property on the spot, he should focus on the _____.
Armor. Provision for depreciation of fixed propertyB. Fixed assets decreased in the current period
Third. Newly added fixed property in this period. Fixed property in use
Fourth, the accounting room conducts a valuation test on inventory, and after understanding the characteristics of a wide variety of inventory in the warehouse, frequent sending and receiving, and large differences in amounts, the sampling method that should be adopted is _____.
Armor. Random sampling B. Judgment Sampling C. Stratified sampling
Question 5: ......
Guan Youjun frantically squeezed his eyebrows at Luo Yaokong: It's time for you to perform, this is all a score question! ——
Cold sweat poured down from the corners of the empty forehead, what is this?! He thought that it was like last time, and he gave arithmetic and similar questions to the criminal department and the criminal department, and he thought that he would be able to solve them easily.
Didn't think about it......
"Where did you come from?" Han Yin asked at the beginning.
Don't believe me? Guan and Jun were angry: "This is all researched by the housekeeper of the father-in-law, Taichang Temple, Guanglu Temple, and Guozijian who I found!" It's not like I'm working behind closed doors! ”