First, accounts receivable audit, "accounts receivable" refers to the creditor's rights formed by the sale of goods, products or services.

Corresponding accounts receivable can be audited by the following methods: first, check accounts receivable.

First, a detailed account of receivables is obtained or prepared for review and addition.

Then check the amount of the detailed list with the total amount of the enterprise ledger and subsidiary ledger to see if it is consistent.

The accounts receivable balance should be deducted from the balance of accounts receivable to check whether it is in line with the balance in the accounting statements. At the same time, it is necessary to check whether the total amount of the subsidiary balance after deducting the balance of the balance of the bad account is in line with the balance of the accounting statement.

Second, account aging analysis of accounts receivable.

To prepare accounts receivable aging analysis tables, list important customers and their balances, and summarize them for unimportant or small balances.

Add up the accounts receivable listed in the age table and deduct the corresponding allowance for bad debts to see if it is in line with the balance of accounts receivable in the balance sheet.

Third, please be audited by the auditor to indicate the accounts receivable that have been recovered at the time of audit.

Routine checks are made on the amount that has been recovered.

Fourth, the accounts receivable will be debits to the debtor.

Confirm the authenticity and correctness of accounts receivable account balances, prevent or detect errors or fraudulent practices or fraudulent practices committed by the audited units and their related personnel in the sales business.

The key link to be grasped is 1.'s control of letters.

The auditor shall directly control the sending and recovery of the letter of inquiry.

2. analyzed the result of the letter.

The results of the correspondence are either different or different, and the auditors should conduct careful analysis.

3. checks the accounts receivable.

For accounts receivable which are not certified, auditors should check relevant sales contracts, sales orders, copies of sales invoices and shipping documents.

So as to verify the authenticity of these unauthorized accounts receivable.

4. checks the accuracy of bad account confirmation and bad account preparation.

When confirming bad debts, we should follow the basic principles of accounting reports and the basic principles of accounting, and analyze the characteristics of each account receivable, the amount of money, the credit period, the debtor's reputation and the business situation at that time.

5. spot checks have all claims that are part of settlement business.

Claims that are not part of the settlement business shall not be accounted for in accounts receivable.

6. checks whether accounts receivable is used for financing and determines whether the accounting process is correct or not according to the financing contract.

7, check whether the conversion method of foreign currency accounts receivable is correct.

8. checks whether accounts receivable are properly disclosed on the balance sheet.

The audit of accounts payable two, accounts payable is payable to the supplier in the course of normal operation due to the purchase of materials, commodities and the supply of receiving labor.

Accounts payable can be audited by the following methods: (1) checking accounts payable.

To obtain or prepare a detailed account payable account, check it and check with the accounting statements, general ledger and subsidiary ledger.

Two, according to the actual situation of the audited entity, the accounts payable shall be analyzed and reviewed.

1, comparing the unpayable balance of the current period with the last balance of the final period.

2, analyze accounts payable on long-term accounts, and ask the audited units to make explanations to determine whether the audited units are short of debt paying ability or to use accounts payable to hide profits.

3, the ratio of accounts payable to inventory and current liabilities, and compared with the previous period, to evaluate the overall rationality of accounts payable.

(three) certified accounts payable.

When a letter is made, the auditor should choose a larger sum of creditors and those creditors who are not large or even zero on the balance sheet date, but are creditors for the important suppliers of the enterprises.

Like the letter of accounts receivable, the auditor must control the process of the letter of inquiry and ask the creditor to reply directly.

No reply should be made to the letter.

After repeated letters, there are still major projects that have not been answered. Auditors should adopt alternative auditing procedures.

For example, we can check accounts payable accounts, cash accounts and bank deposit journals, verify whether they have been paid, and check the relevant credential information of the debt to verify the authenticity of pactions.

(four) find unpaid accounts.

In order to prevent enterprises from underestimating liabilities, auditors should check whether or not the audited unit has deliberately omitted accounts payable behavior. For example, in conjunction with inventory monitoring, it is necessary to check whether the audited entity has an economic paction on the balance sheet date, that is, the goods arrived on the list but not received the purchase invoice; check the purchase invoice received after the balance sheet date, pay attention to the date of the purchase invoice, confirm whether the account time is correct; check the corresponding credentials of the account payable after the balance sheet date, and confirm whether the entry time is correct.

(five) to check whether there is a debit balance in accounts payable. If there should be a cause for identification, if necessary, it is recommended that the audited unit be reclassified and adjusted. (six) check whether there is any long-term accounts payable payable, whether the accounts payable can be pferred to capital reserves in accordance with the relevant provisions, and whether the relevant basis and approval procedures are complete.

(seven) check accounts payable with cash discounts.

If a company has a cash discount, the accounts payable should be charged according to the amount payable (not deducting discount) on the invoice, and the financial cost item will be reduced when the cash discount is actually obtained.

(eight) check whether the accounting treatment of the debt restructuring of the audited unit and the creditor is correct.

(nine) is concerned about the existence of accounts payable to related parties.

If there is a company, it should confirm the legality and reasonableness of the accounts payable by way of understanding the related paction items, prices and conditions, check the procurement contracts, etc., and confirm the authenticity of the pactions by inquiring and confirming the relevant parties.

(ten) check accounts payable in non accounting standard currency.

The main purpose is to check whether the conversion rate adopted by the enterprise is converted into the amount of the bookkeeping standard currency according to the market exchange rate or the initial market exchange rate at the time of business, and whether the exchange rate of the selected exchange rate is consistent in the early and late stages.

(eleven) check whether the disclosure of accounts payable on the balance sheet is appropriate.

Generally speaking, the accounts payable items should be filled according to the total amount of the credit balance at the end of the accounts payable in the accounts payable and prepaid accounts.