the author recently organized audits of several hotels. Combined with my previous financial accounting work in the hotel industry, I have basically mastered the operating characteristics and business processes of the hotel industry. Based on these characteristics and processes, the author summarizes some key points of attention in auditing the hotel industry. I. Operating characteristics of the hotel industry 1. The hotel industry generally includes catering department, housekeeping department, entertainment department and commodity department, among which catering department and housekeeping department are the key points, with large operating income and complicated management. 2. The operating performance of each month in the year changes periodically. Generally, in the first month after the Spring Festival and in July and August when the weather is hot, the business is relatively light and in the trough of business; Every year around May and October, influenced by the tourist season and the wedding ceremony for young people, business is the most prosperous and at the peak of business. 3. Due to the large proportion of personal consumption and the current settlement habit, the cash transaction ratio is significant. 4. Invoice management is relatively poor. Due to the large proportion of personal consumption, although the state has implemented the award-winning invoice management system in the hotel industry, due to the low winning rate and the consideration of "changing the fraction" in consumption settlement, individuals often do not ask for invoices. In addition, there are phenomena such as employees' "eating bed legs" on business trips (dining expenses are paid in accommodation invoice) and consumers' managers seek personal cash, which often require invoices that exceed actual consumption. Therefore, as the most important original voucher in the income audit of enterprises in many industries, the invoice plays little role in the income audit of the hotel industry. If the attachment of a hotel's operating income is invoice or invoice summary table, that is, the operating income is consistent with the invoice summary number, then the accuracy of the hotel's operating income is likely to be problematic. With the continuous improvement of people's pursuit of material enjoyment, the general hotel industry may spend huge sums of money to renovate, transform and update its equipment every three years or so. Second, the main points of attention in auditing the hotel industry (1) The main methods of fraud: the catering department mainly intercepts operating income, inflated operating costs and inflated expenses; Housekeeping department mainly intercepts operating income and inflated expenses; The entertainment department mainly evades state taxes and conceals profits by transferring operating income and other methods. (2) Specific cheating methods and corresponding audit strategies 1. Interception or transfer of operating income (1) The catering department generally prepares a daily report of operating income as the basis for accounting monthly operating income. The daily report of operating income is compiled according to the customer's menu, and enterprises often compile the daily report of operating income only by summarizing part of the menu and intercepting part of the operating income. In practice, the menu is ordered in at least two copies, one at the front desk of the customer's dining room, and the other at the kitchen. The chef prepares dishes and cooks according to the record of this copy, and this copy is also a proof of assessing the chef's work performance. According to this business process, the most effective audit method is to check the menu left in the kitchen with the menu for preparing the daily report of operating income, and then the problem of intercepting operating income may be found. (2) The front desk of the housekeeping department generally prepares a daily report of operating income as the basis for accounting the monthly operating income, and the preparation of the daily report of operating income is based on the daily passenger registration form. At the same time, according to the management regulations of the public security department regarding the hotel industry as a special industry, the guest room front desk must register the passengers staying that day in the passenger registration form every day. However, enterprises often do not register the passengers who can't provide valid identity documents, the passengers who come to stay late that night or early the next morning, and check out the next morning, or several people come to stay together, but only register one person or less, thus intercepting some operating income. In practice, the service department inside the guest room (the department that provides specific services for passengers, such as cleaning up the passengers' rooms) keeps a record of passengers' accommodation every day because of the requirements of serving passengers and the need of internal staff handover procedures. Therefore, the most effective audit method is to check the registration form of service department with the daily report of operating income, and then the problem of intercepting operating income may be found. In addition, the invoice issued by a passenger will be checked with the registration form filled in when the passenger starts to stay, and it may be found that the invoice is inconsistent with the actual accommodation fee. (3) Because the entertainment industry is subject to the business tax rate of 21%, the entertainment department often transfers the sales income of cigarettes, drinks and food provided by entertainment places with the tax rate of 21% to the commodity department with low taxable rate. Because the goods in the entertainment department are often much higher than those in the commodity department, the audit may find the problem of transferring the income of the entertainment department by calculating and reviewing the gross profit margin of the commodity department. In addition, the interception of operating income can be quickly found by using analytical review procedures in the audit: the water fee and overtime pay for wages increased obviously in the current month, indicating that the business volume increased in the current month and the operating income should be improved; The monetary fund income of the day is far greater than the turnover reflected in the business day report of the day, which indicates that part of the business income of the day may be intercepted. In addition, if the following suggestions are adopted, it can effectively prevent the hotel industry from intercepting operating income: ① Bank settlement is adopted for consumer businesses above the prescribed settlement limit (including corporate bills and personal credit cards, etc.) to reduce the proportion of cash transactions, so that most of the operating income can be reflected in the bank statement; (2) the original documents (menu, purchase order, requisition, etc.) must be printed with serial numbers for use; (3) stipulate the use or development of qualified computer software to control the integrity of operating income records with the compiled computer program; (4) Strengthen invoice management, encourage consumers to obtain invoices, and severely punish illegal acts of invoices once they are discovered. 2. Unrealistic increase in operating costs The catering department mainly increases operating costs through fictitious or inflated raw material procurement. The audit mainly adopts the following three methods to find the problem of inflated operating costs: First, the gross profit margin method. The gross profit margin of mid-range dishes is generally around 31%, and the gross profit margin of high-end dishes is above 51%. It is possible to calculate the operating cost by subdividing the catering income structure. The second is the review method. Through the review, analysis and comparison of raw material purchase, sale and storage reports in each month, it is possible to find obvious abnormal varieties of purchase and sales (enterprises generally concentrate on a few varieties because they want to obtain purchase invoices, and will not fully bloom); The third is the check method. Summarize and check the purchase invoice and its corresponding purchase receipt or delivery note of the supplier, and check the total score of the raw material consumption summary table and its corresponding requisition for each requisition (fictional or inflated raw material procurement behavior generally does not obtain the staged purchase receipt or delivery note). 3. Inflated expenses According to the operating characteristics of the hotel industry, the general hotel industry may spend huge sums of money to redecorate, transform and update furniture facilities every three years or so. At this time, enterprises often use false contracts, fictionalize or inflate the value of decoration projects and purchasing furniture supplies and facilities in order to raise the value of assets, and inflate the current expenses or the value of projects under construction and fixed assets (if depreciation is accrued within the later service life, the expenses for the following year will be inflated). In the audit, it is necessary not only to obtain the audit report of the decoration project, but also to obtain the supervision records of the project supervision unit; Inquire about the disposal records of old furniture (because the old furniture must be eliminated at the same time as the furniture facilities are updated), and the number of updated furniture can be calculated. Compare the project budget and final accounts, and analyze the rationality of budget overrun. (III) Other possible irregularities in the hotel industry 1. The hospitality expenses reflected in the book of the hotel industry are generally very small. In fact, when entertaining guests, they eat directly, and at the same time, they miss operating income and expenses and evade business tax; In addition, working meals are generally provided to employees free of charge (or at a symbolic low fee), and at the same time, operating income and welfare expenses are omitted (underestimated) to evade business tax. 2. Due to the fierce competition between hotels, it has become an open secret that many hotels pay "kickbacks" for taxi drivers. Related hot words: audit hotel