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      当前位置:首页 > 审计报告 > 应付账款审计处理技巧

      应付账款审计处理技巧

      • 作者:深圳公司注册
      • 时间:2019-01-25 15:14:25

        应付账款审计处理方法及技巧:

        1.对应付账款进行核对。

        获取或编制应付账款明细表,进行复核,并且与会计报表数、总账数,明细账的合汁数进行核对,达到账账、账表相符。

        2.根据被审单位实际情况,对应付账款进行分析性复核。

        (1)对本期期未应付账款余额与上期期末余额进行比较。

        (2)分析长期挂账的应付账款,要求被审计单位做出解释,判断被审计单位是否缺乏偿债能力或利用应付账款隐瞒利润。

        (3)应付账款对存货和流动负债的比率,并与以前期间对比分析,评价应付账款整体合理性。

        3.查找未入账的应付款。

        为了防止企业低估负债,审计人员应检查被审计单位有无故意漏记应付账款行为,例如:结合存货的监盘,检查被审单位在资产负债表日是否存在“货到单未到”即有材料入库凭证但未收到购货发票的经济业务;检查资产负债表日后收到的购货发票,注意购货发票的日期,确认其入账时间是否正确;检查资产负债表日后应付账款明细账贷方发生额的相应凭证,确认其入账时间是否正确。

        4.函证应付账款。

        进行函证时,审计人员应选择较大金额的债权人以及那些在资产负债表日金额不大甚至为零,但为企业重要的供货人的债权人作为函证对象。同应收账款的函证一样,审计人员必须对函证的过程进行控制,要求债权人直接回函。对未回函的,应再次函证。经过多次函证仍存在未回函的重大项目,审计人员应采用替代审计程序。比如:可以检查决算日后应付账款明细账及现金和银行存款日记账,核实其是否已支付,同时检查该笔债务的相关凭证资料,核实交易事项的真实性。

        5.检查带有现金折扣的应付账款。

        企业若形成一笔带有现金折扣的应付账款应按发票上汜载的应付金额(不扣除折扣)记账,待实际获得现金折扣时再冲减财务费用项目。

        6.检查是否存在长期挂账的应付账款,对确实无法支付的应付账款是否按规定转入资本公积项目,相关依据及审批手续是否完备。

        7.检查应付账款是否存在借方余额,若有应查明原因,必要时建议被审计单位作重分类调整。

        8.检查用非记账本位币结算的应付账款。

        主要检查企业采用的折算汇率是否按业务发生时的市场汇率或期初市场汇率折合为记账本位币金额,所选折合汇率前后期是否一致。

        9.关注是否存在应付关联方的账款。

        若有,应通过了解关联方交易事项目的、价格和条件,检查采购合同等方法确认该应付账款的合法性和合理性;通过向关联方查询及函证,以确认交易的真实性。

        10. 检查被审单位与债权人进行债务重组的会计处理是否正确。

        11.验明应付账款在资产负债表上的披露是否恰当。

        一般来说,“应付账款”项目应根据“应付账款”和“预付账款”科目明细科目的期末贷方余额的合计数填列。

        以上就是有关“应付账款审计处理技巧”的介绍。潮鼎盛专业代办深圳公司注册,深圳前海公司注册,商务秘书地址挂靠等一站式服务,公司拥有一批从业经验丰富、责任心强、素质高的顾问团队,已为上万家企业提供服务,赢得了广大客户的一致好评。?


      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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