What do you mean the firm is involved?

Question 1: What do you mean by project settlement and project settlement? Settlement refers to the location of the project, and settlement refers to the entry of project personnel.

Question 2: At the initial stage of entering the site, how to effectively prepare the auditee to communicate and inquire about the auditee's relevant business, business process and relevant internal control system?

Question 3: What should an accounting firm do in the IPO process? Please specify, such as due diligence. Because the whole process of IPO from preparation to submission of listing application to IPO success is longer, and the competition among accounting firms is more intense, more accounting firms will enter the IPO project of enterprises earlier than before.

The work of accounting firms in enterprises can be divided into two stages, one is before listing and the other is after listing.

Starting the listing is the time when enterprises basically make preparations, and brokers, accountants, lawyers and other intermediaries formally enter the market to write listing declaration documents. After the official launch, the application for listing will generally be submitted within 6 months, and the entire listing process will be completed within 4-5 months.

Before the listing, accounting firms can enter the market to carry out financial and tax health checks on enterprises. If violations are found, enterprises will make rectification according to the requirements of accounting standards. In addition, some accountants will assist the financial department of the enterprise to straighten out the accounts according to the requirements of the enterprise. In addition, in the process of restructuring before listing, accountants will also help enterprises do some tax planning; At the same time, if there are private placement arrangements before listing, accountants can also participate in the work.

After the listing, the accounting firm will conduct the audit work in the last three years before listing and the latest period (such as semi-annual) in the year of listing, and issue an audit report.

After submitting the listing application, the accounting firm will also assist the management of the company to answer the questions raised by the regulatory authorities during the listing review stage.

Sometimes, the accounting firm will send someone to accompany the roadshow process of the enterprise.

Question 4: How to set up the whole process of audit bidding for accounting firms? Regulations of Shenzhen Special Economic Zone on Property Management Article 95 Where a property service enterprise collects property service fees by charging system, it shall publish the income and expenditure of property service fees every quarter. The owners' committee may entrust a professional organization to audit the use of property service fees and special maintenance funds, and the audit fees shall be charged from the property service fees. The audit report shall be published by the owners' committee in the property management area. Step 1: Post a notice in the community according to the procedure to publicize the Notice of the Industry Committee on Auditing the Financial Management and Expense Revenue and Expenditure of the Property Management Office. At the same time, apply for social audit, and notify the property company and community workstation. Step 2: Conduct face-to-face communication and understanding with the preliminary shortlisted accounting firms. After comprehensive evaluation by participants, the audit structure is determined. Step 3: Determine the audit item: 1, and the audit scope includes the financial status, historical accounts, residential assets and facilities of the Property Management Office. 2. The review time is from YY to YY. 3. The audit fee is RMB. 4. Payment method of audit fees: 5. Audit input time: Step 4: Write to the property management company and the community workstation at the same time (because the audit fee should be paid in the property service fee according to the regulations), and ask the property management company to give active support and cooperation. Please reply to the property management company as soon as possible!

Question 5: What kind of order plays a role in stock market terminology, that is, the order begins to sell?

Question 6: Is there a difference between forward review and reverse review according to the company's process? Audit entry time is after the audit deadline, for example, the audit deadline is 65438+February 3 1, so the entry time is usually arranged after the account is closed in June 65438+February, and the relevant statements have been issued before the account is closed. What can a firm audit? It's impossible not to pay the bill, that's just the reason why the other party prevaricates you.

Question 7: Procedures of external audit (referring to the specific procedures of enterprises and accounting firms) Procedures of accounting firms: Sign an agreement to understand the situation of the audited entity, prepare the audit plan, enter the site, let financial cooperation provide financial information, physical inventory, sample data of audit procedures, prepare audit papers, summarize audit adjustments, communicate with the audited entity and issue reports.

Enterprises have no specific procedures, mainly to cooperate with external audit.

Question 8: What do you need to prepare before the company audit? I attach the information list of our unit!

List of materials required by annual review enterprises

I. General information:

1. Company Profile: At least briefly describe the company's historical evolution (including the formation process of its predecessor and its reorganization, merger, merger and division after its establishment), its industry, business scope, main products or services provided, general situation of production and operation, asset exchange or acquisition, sale and other major activities.

2. Organization chart of the company: The chart shall show the investors of the company and its affiliated enterprises, their respective shares or equity ratios, and the principal responsible persons of each department; Internal control system.

3. The company's contract, articles of association, * * * reply on establishment, approval certificate, copy of business license, company's capital verification report, capital contribution certificate, asset appraisal certificate, etc.

4. The audit report and management proposal of annual accounting statements in the last three years, the audit report of assets and capital verification and other special audit reports, and the latest asset appraisal report (including the appraisal statement and appraisal schedule).

5.20 1 1 All the minutes and resolutions of the board of directors, the board of supervisors, the shareholders' meeting and the manager's office meeting.

6. Provisions on tax reduction and exemption of various taxes, tax payment materials, tax payment certificates and inspection conclusions of tax authorities; Tax returns for value-added tax, income tax and other large taxes (monthly); If you have been punished by tax, you need to provide the relevant punishment decision and the proof that the enterprise has paid taxes and fines, and attach relevant explanations.

7. Tax registration certificate and foreign exchange registration certificate, bank account opening license and loan certificate.

8. Product sales contracts, price agreements and technical cooperation agreements signed with other units; The company's purchase and sale policies, major suppliers, major vendors and annual sales statistics; Detailed pricing orders and price change orders of products or services during the reporting period, if the price changes greatly, need to be explained. Sales flow chart and text description.

9. All long-term and short-term loan contracts and related guarantee documents, the company's external mortgage and guarantee list and related documents.

10, the company's property insurance documents, real estate license, land use certificate, driving license, intangible assets registration certificate, intellectual property transfer or license agreement, etc. ; Land and real estate lease agreement and its registration certificate.

1 1. Capital verification report, asset appraisal report, confirmation letter and approval document of the State-owned Assets Supervision and Administration Bureau, documents on various procedures for the transfer of property rights and equity, and important foreign investment agreements/contracts.

12,2011the company's annual financial budget documents and budget change documents. A detailed introduction (illustrated) of the production and operation plan and the company's production process, including but not limited to the procurement of raw materials and the design, production and assembly of products. List of main suppliers of raw materials required by the company and their raw materials, procurement and storage flow charts and text descriptions.

13. The internal audit systems and their implementation this year, the audit of the company by superior departments and other departments this year and related conclusions, and the acquisition plans, agreements and related documents that the company plans to implement or has implemented this year.

14. List of related party transactions (including contents, items, annual amount, year-end balance, etc.). ); List of related parties of the company (according to the concept of related parties in the Accounting Standards for Business Enterprises) (indicating the relationship of related parties), control documents of related party transactions of the company, pricing policies of related party transactions of the company, and all related party transactions contracts and agreements of the company.

15, management statement, contingent losses, contingent liabilities, omitted liabilities, etc., and major post-period events after 20 1 1, 12, 3 1.

Two. Financial documents and information

1, (at the end of the period) balance sheet, income statement, cash flow statement, notes to accounting statements (signed and sealed by the person in charge of the unit and the person in charge of finance, with the official seal of the enterprise), financial statements, and notes to state-owned enterprises.

2. Account balance table (1 asset and liability category: opening balance, current year's debit accumulation, credit accumulation and ending balance; 2. Profit and loss category: the cumulative amount of the whole year) (subsidiary ledger of each account (fully expanded)) (manual subsidiary ledger is not required for the exported spreadsheet).

3. Financial statements as of the audit deadline, internal transaction statements, internal investment statements and internal transaction statements within the scope of consolidated accounting statements (filled in according to the fixed format provided by the Bank).

4, cash inventory table (must be returned before the inventory date, and attach the unrecorded income and expenditure and a copy of the entry, this should be done in the presence of auditors).

5. All tax returns such as value-added tax and enterprise income tax (at the end of the period).

6. General ledger, cash bank journal, all subsidiary ledgers and all accounting vouchers.

7. Corporate bank loan card, accounting deadline for each bank ... >>

Question 9: Are accounting firms so busy all year round? It depends on which field it is responsible for (now it is generally divided into accounting audit and tax review consultation). If it is an agent for bookkeeping or tax filing, it usually needs to be very busy every month; If it is a tax consulting and agency project, it is difficult to determine. A sudden project may work overtime until the early morning of the next day for a week. If you are responsible for the annual review and income tax settlement, you will be very busy before June every year, and then you may be able to relax for a while until the final quarter to start the pre-trial work for the new year.