What is the audit revenue and expenditure after the end of the previous property service?

Non-operating income and expenditure refers to all kinds of income and expenditure that are not directly related to the production and operation activities of enterprises. The audit of non-operating income and expenditure should mainly find out the correctness and legality of non-operating income and expenditure business, amount and accounting treatment. In order to strengthen the management of non-operating income and expenditure, the state has uniformly stipulated the specific items of non-operating income and expenditure, and enterprises must implement them in accordance with the prescribed scope of income and expenditure, and shall not arbitrarily expand non-operating income that does not belong to the normal business scope of enterprises.

(A) the control point of non-operating income and expenditure

(1) In order to ensure that the non-operating revenue and expenditure business is carried out under authorization, the person in charge of the business department shall review the normal non-operating revenue and expenditure items, examine and approve the upcoming non-operating revenue and expenditure business, and sign and seal for approval; The person in charge of the enterprise or the chief accountant shall review the application report of abnormal non-operating income and expenditure put forward by the business department and issue it to the superior competent department for approval.

(2) In order to ensure the validity of non-operating revenue and expenditure business records, the accuracy of non-operating revenue and expenditure accounting and the correctness of non-operating revenue and expenditure accounting treatment, the competent accountant of non-operating revenue and expenditure business should review the completeness of basic contents, the completeness of processing procedures and the authenticity, compliance and legality of economic contents before filling out accounting vouchers, and sign and seal them for review. Before the transfer of accounting vouchers, the person in charge of accounting department or its authorized person shall review the completeness of basic contents, completeness of processing procedures and legality of economic contents of accounting vouchers for non-operating income and expenditure, and at the same time review the original vouchers for non-operating income and expenditure, and sign and seal them for review.

(3) In order to ensure the consistency of vouchers, the integrity of business records of non-operating income and expenditure, the accuracy of accounting and the correctness of accounting treatment, before bookkeeping, auditors should review the completeness of basic contents of original vouchers of non-operating income and expenditure, the completeness of processing procedures, the authenticity, legality and compliance of economic contents, the completeness of basic contents of accounting vouchers, the completeness of processing procedures, the consistency of reflected contents and amounts of non-operating income and expenditure with the original vouchers, and sign and seal for auditing.

(4) In order to ensure the consistency of accounts and certificates, the accuracy of non-operating revenue and expenditure accounting and the timeliness and correctness of accounting information, the accountant in charge of non-operating revenue and expenditure ledger should register the non-operating revenue and expenditure ledger according to the original vouchers or accounting vouchers that have been audited and verified, and check the total amount with the original vouchers or accounting vouchers after registration, and sign and seal the registration. Profit general ledger accounting should register the profit general ledger according to the audited non-operating income and expenditure accounting vouchers or summary accounting vouchers. After registration, check the amount and total amount of accounting vouchers or summary accounting vouchers, and sign and seal them to show the auditing method of accounting statements and sample registration.

(5) In order to ensure the consistency of accounts, the correctness of accounting treatment of non-operating income and expenditure, and the accuracy and reliability of accounting data, under the supervision of auditors, the accountant in charge of the subsidiary ledger of non-operating income and expenditure and the accountant of the general ledger of profit should regularly check the amount and balance of non-operating income and expenditure in the subsidiary ledger of non-operating income and expenditure and the general ledger of profit, and obtain visas from each other to show reconciliation.

(two) the review and supervision of non-operating income and expenditure

In the review and supervision of non-operating income and expenditure, we should focus on reviewing the subsidiary ledger of non-operating income according to relevant laws and regulations, and check it with relevant vouchers. The main findings are as follows:

(1) Check whether all non-operating income is accounted for. If an enterprise does not have a perfect management procedure for non-operating income, it is easy to hide its income. If some enterprises turn non-operating income into off-balance-sheet "small treasury" or misappropriate it without accounting treatment, this situation can not be directly found in the voucher books. Internal auditors should mainly check and analyze the soundness and effectiveness of their internal control system during the review, and conduct special investigations on these businesses.

(2) Examine whether the enterprise confuses operating income with non-operating income. Accountants should correctly define the scope of non-operating income, and internal auditors should mainly examine whether this column is not listed, but should not be listed, confusing the boundaries between operating income and non-operating income and practicing fraud. In order to strengthen the management of non-operating income and expenditure, the state has unified the specific items of non-operating income and expenditure. According to the relevant regulations, the items that can be included in non-operating income are: unpaid accounts payable; Confiscation of deposit income of overdue packages; Additional refund of education fees and fine income; Fixed assets inventory surplus, dealing with fixed assets income, etc. An enterprise must implement it in accordance with the prescribed scope of revenue and expenditure, and shall not arbitrarily expand the non-operating income that does not belong to the normal business scope of the enterprise. When auditing, we should understand the nature of each income from the relevant vouchers and compare it with the account book records to reveal whether there is any mistake.

(3) Review whether the accounting treatment of non-operating income is correct and timely. It is mainly to find out whether the enterprise will not handle some non-operating income for a long time. For example, the margin income of packaging sold with products is confiscated, and the accounts payable that cannot be repaid are hung on "accounts payable" or "other accounts payable" for a long time; Secondly, it is necessary to find out whether the enterprise has handled it improperly, and whether there are cases of over-counting or under-counting non-operating income and expenditure, such as the calculation of fine income and the calculation of confiscation of packaging deposit. When auditing, it is necessary to understand the business content of the enterprise that constitutes non-operating income, and audit the credit amount of short-term debt details to see if there are any errors or concealment.

(4) Review whether the items and contents of non-operating expenses meet the requirements. In order to strictly control non-operating expenses, the state has repeatedly stipulated that no unit or individual may expand the scope and add non-operating expenses without the consent of the State Council and the financial department. According to the current system, non-operating expenses include net loss and extraordinary loss caused by inventory loss, damage and sale of fixed assets, school expenses of employees' children and technical schools, labor insurance expenses, compensation, liquidated damages, public welfare disaster relief donations, and shutdown losses during non-seasonal and non-major repairs. (1) During the review, it should be found out whether the boundaries between non-operating expenses and operating expenses, investment expenses, intangible assets purchased for the purchase and construction of fixed assets and other expenses of the enterprise are clearly drawn. The inspection method is to analyze whether the items and contents included in the enterprise's non-operating expenses meet the requirements and whether there is any situation beyond the scope of expenditure by combining the original vouchers and relevant supporting documents and reviewing the account books. (2) Review whether the verification procedures and formalities for non-operating expenses are complete. In the review, we should pay attention to whether there are cases of falsely reporting the number of labor insurance fees, taking money without authorization or raising the expenditure standard; Whether the failure loss of new product trial production is caused by the enterprise's own trial production; Whether the losses have been identified and confirmed, and deducted with the approval of the financial organ at the same level. The above contents should be based on the verification of the account certificate, and the contents listed in the original certificate and related approval procedures should be reviewed.