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      当前位置:首页 > 审计报告 > 哪些账户应该列作会计审计工作的重点

      哪些账户应该列作会计审计工作的重点

      • 作者:深圳公司注册
      • 时间:2019-01-25 10:53:27

      哪些账户应该列作会计审计工作的重点



        又到了年底了,正式会计忙碌的阶段。在以往年度会计审计过程中,发现一些企业的会计核算存在违反有关会计规定的现象,如随意改变对会计要素的确认标准和计量方法、做假账、提供虚假财务会计报表等问题。错误的会计信息,会误导领导的决策行为,给企业发展带来不同程度的负面影响。今天,潮鼎盛就来给大家介绍一下哪些账户应该列作会计审计工作的重点。


        一、其他应收款
       

       

      深圳公司注册,了解深圳公司注册流程咨询潮鼎盛



        会计审计过程中发现,有些企业在注册时,为增加实力,树立企业所谓的形象,达到工商部门核准登记注册的目的,就东拼西凑筹借资金。在账务处理上有账有证,有借有贷,可验资时点一过,企业就采取“瞒天过海”的手法,抽逃资金,借记其他应收款,贷记银行存款,把其他应收款账户当作“避难所”,从而虚增了资产,虚设了实收资本。
       

        二、存货中的低值易耗品摊销
       

        在会计审计的过程中,不外乎有的单位任意改变已经确定的摊销会计政策,丢掉一贯性原则,随心所欲,在一个年度内,当经营状况下滑时,采用五五分摊法,当经营状况旺盛时,则采用一次性摊销方法,把摊销方法变成了企业的“减压器”。
       

        三、待摊费用
       

        在审计中发现,有的企业把待摊费用账户视作其平衡企业经营好坏、盈利水平高低的“调节器”,任意改变会计确认标准和计量方法,主要表现在:一是将1年内摊销转为1年以上;二是对于已记入账面的待摊费用不按确定标准计摊,多摊、少摊或不摊;三是应记入当期成本的有关费用却转入本科目,人为降低成本,虚增报表利润,增加“业绩”。
       

        四、在建工程
       

        在审计过程中发现,有的企业领导受短期利益行为的驱动,把本已竣工而不应再列入在建工程成本的利息列入了固定资产成本,把已支付的小型房屋修理费、填土费用也记入在建工程。把在建工程科目视为利润的“升降器”,以实现经济责任目标,巧取企业奖励和骗取上级信任。
       

        五、长期待摊费用
       

        在审计中发现,有的企业混淆待摊费用1年以上与1年以内和后1年度内分期摊销界限,根据自身利益的考量,不断自我转换,借、贷此增彼减,打乱了正常核算秩序,歪曲了企业财务状况,把本科目视为调节利润的“转换器”,欺上瞒下。
       

        六、预提费用
       

        在审计中发现,有的企业为其自身利益,有意扩大贷款期,扩大和缩小利率计算,多计、少计银行利息、租金等,把本科目视为企业调节经济效益的“遥控器”。
       

        潮鼎盛有专业会计服务团队,凭着多年之会计税务知识和经验,致力为客人提供一站式专业会计理账及税务服务,提供妥善之企业账目管理,稳健可靠。欢迎各位有需要的企业BOSS前来咨询。更多有关会计审计以及香港公司注册的内容可以关注潮鼎盛。



      深圳公司注册


      深圳工商注销


      深圳市潮鼎盛企业管理有限公司是一家经深圳市财政局批准、深圳市工商行政管理局注册登记,依法独立代办公司注册、财税咨询、代理记帐等业务的社会中介服务机构,公司专注于深圳工商财税服务10年,熟悉注册公司流程,服务3000多家企业,欢迎咨询潮鼎盛财税。

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