1, physical assets
such as: the purchase of raw materials, machinery and equipment, office supplies, low-value consumables, gifts, etc., whether there is a warehousing list, warehousing list signing, whether the approval procedures are complete, whether the purchase contract, whether the quality of acceptance certificate, whether the invoice date and invoice amount correspond to the third party invoice, whether the cost rate is significantly more than the industry's reasonable level. Whether the invoice date and invoice amount correspond to the procurement contract, whether there is invoicing from a third party, whether there is procurement in the near future, and whether the cost and expense ratio significantly exceeds the reasonable level in the industry.
2. Rental invoices
Whether there is an administrative office to review and confirm the procedures, whether there is a housing lease contract, whether the invoice date and invoice amount coincide with the lease contract.
3, business hospitality expenses
Business hospitality reimbursement, whether there is a person, department manager or even the general manager of the company to review and sign approval, large invoices whether there is a consumption list. Large invoices are the focus of tax audits, if there is no list, may be considered false consumption.
4, travel expenses
Travel expense reimbursement form content is filled out, whether the attached ticket to the place of travel, food, accommodation, transportation invoices are invoices for the place of travel, the personnel and personnel list with the number of people sent to match.
5, meeting expenses
Meeting expenses reimbursement, whether there is a notice of the meeting, meeting topics, list of participants, sign-in sheet and other information, whether there are costs unrelated to the meeting (such as travel expenses) charged.
6, freight
Freight reimbursement, whether there is a freight reimbursement form, whether the place of origin and destination coincide with the freight reimbursement form, whether it is transported by vehicles other than those at the place of origin and destination, and whether the price of transportation fluctuates greatly.
7. Fueling expenses
Fueling expense reimbursement, whether the reimbursed fueling expenses are for the Company's vehicles, whether there are any vehicles on the Company's books, and whether the total amount of fueling expenses exceeds the maximum amount of fuel consumed by the vehicle for theoretical driving.
8, utilities
Utilities reimbursement, the invoice word code is consistent with the water meter, meter word code, whether the company's production capacity. Some companies' books reflect very little production, but the utility bills are very high.