What are the audit steps, methods and significance of special funds?

Several important links in auditing special funds;

First, while paying attention to the audit of account books, don't ignore the audit of actual projects:

1. Auditing usually only sends the accounting data such as the general ledger, subsidiary ledger and accounting vouchers of the audited entity to the audit team, and the audit ends after the audit.

Even if we go to the field to inspect the project, it's just a cursory look. We did not carefully measure and record, nor did we calculate whether the actual amount of materials was consistent with the amount in the book final accounts, to see if it was overestimated or whether the actual amount was less than the final accounts.

Two, pay attention to the book revenue and expenditure at the same time, don't ignore the audit of bank bills:

1, the traditional method of auditing special funds is to see whether the book receipts and payments vouchers are reasonable, legal and compliant, but it is easy to ignore the authenticity of bank bills and the verification of bank statements. Because some matching funds can't be fully put in place, most of them adopt the empty operation mode of matching funds.

2. Matching funds are indeed allocated and transferred back, which is reflected in the books, but it is actually not in place at all. In practical work, it is possible to reflect the same amount of income and expenditure in the same time as long as we refer to the details of income and expenditure reflected in the bank statement of the account opening bank and the income and expenditure column of the audited unit.

3. In another case, if the account of the audited entity reflects the increase in cash, and the bank statement does not record the payment, the cash check stub is used to enter the account. If you don't withdraw money, you don't want to withdraw money subjectively, but you have no money objectively. As long as we pay attention to strengthening the examination of bank bills, the phenomenon of fraud will be clear at a glance.

Three, while paying attention to the rate of funds in place, don't ignore the timeliness of funds in place:

1, in the audit of special funds, auditors always look for the index documents of special funds jointly issued by the superior financial department and the competent department, and then compare them with the amount of special funds of the financial department at the same level to calculate the rate of funds in place. If the proportion is large, all the funds will be in place, and if the proportion is small, the funds will be in place and evaluated in the audit.

2. However, due to limited financial resources, it is impossible to adjust other uses, and the distribution channels are not smooth. Many indicators of special funds issued in that year were delayed until the end of the year, and some even delayed until the end of the second year, which seriously affected the construction of engineering facilities.

Four, the audit of the above three links is an organic whole:

1, which should be treated equally, correspond to each other and contain each other. Only in this way can we objectively, fairly and truly reflect the overall picture of fund revenue and expenditure in the audit of special funds.

Audit methods of special funds:

First, the final method:

1. By tracking the movement track of funds, we can trace the ins and outs of each fund to the end. Along the flow direction of funds, where did the funds go, which unit was involved, and which unit was checked, we can always find out the final use of the funds.

2. This is the most basic and effective way to audit special funds, but it is time-consuming and laborious, and the workload is heavy. Therefore, auditors with rich experience and high judgment ability should seize the key points and choose funds with doubts to audit.

Second, the survey method:

1, this method is suitable for finding off-balance-sheet clues and verifying invoice audit, and it is the most effective method to obtain off-balance-sheet audit clues or audit evidence. In the process of auditing, auditors believe that there are off-balance-sheet payments or false invoices in the audited units through professional judgment, and should adopt the method of extended investigation to verify them.

2. First of all, it is necessary to make a good investigation plan and arrange the interview skills, methods and methods of the respondents, and the determination of the respondents; Secondly, the investigation should be separated from the audited entity, and the auditors should conduct the investigation independently.

Three, the bank deposit inspection method:

1, which is suitable for auditing special funds, is the most effective way to find the transfer and misappropriation of special funds. Check not only the outstanding balance, but also the amount of each occurrence. For the inconsistent amount or the amount that is considered abnormal although consistent, the audit should be extended to the bank, and the other unit should verify it to find out the specific use of the special funds.

Meaning:

1. The audit of special funds is a supervision activity conducted by audit institutions on the authenticity, legality and efficiency of the income and expenditure of special funds. The audit of special funds only examines the revenue and expenditure activities of a certain fund, and generally does not need to involve other financial revenue and expenditure activities of the audited entity.

Extended data:

The audit of special funds can try the following ways:

1, the audit should evaluate the implementation of government decisions and the implementation control process. Suggestions for improvement are put forward, but a good audit suggestion with rationality and operability needs to spend more energy to analyze the overall situation of the audited unit. The task and difficulty of auditing have greatly increased. In view of the short time of pre-trial investigation.

2. You can choose a certain area as a preliminary sample, and on the basis of being familiar with the overall operation process, focus on the realization degree of the expected goal of special funds, go deep into the main business links involved in special funds, and weigh the risks and benefits of its management mode, operation organization and business layout.

3, determine the operation quality and maintenance operation management system is complete, reasonable and effective.

After trial, the following purposes can be achieved:

1. Draw the operation flow chart and work flow chart of special funds, control the intensity and risk, and preliminarily determine the actual importance.

2. After conducting a complete compliance test and substantive test procedure for a sample, we have already conducted a business process practice training with special funds. Vulnerabilities and risk sources can be accurately found, and the audit focus can be determined. The audit implementation plan based on this is more executive, professional and instructive. Provide systematic guidance for the preparation of audit reports and comprehensive reports.

References:

Baidu Encyclopedia-Audit of Special Funds