Through the accounting book information checking, through the accounting staff to provide accounting vouchers, books, accounting statements and other information to check the authenticity, accuracy and completeness of the enterprise's economic business records, checking the common methods of review method, checking method, data review method. First, through the surface to understand the false traces

1, to understand the general situation of the enterprise. Before checking the accounts, to access the financial statements of the relevant enterprises, such as: enterprise tax returns, enterprise financial statements, invoices, with the deposit table and enterprise exemption statements and other information, through these statements to analyze, compare and contrast, so that the inspector of the enterprise a variety of causality figures, interlinked factors to produce a general understanding of the establishment of the data impression for the back of the inspection plays a certain role in guiding.

2, in the process of talking with the enterprise personnel to understand the production, operation, accounting status. The use of the gap, through family-style inquiries, and the legal representative of the enterprise, accounting staff and related employees to talk, to understand the production process, sales methods, wage structure and commodities, materials and channels of purchase, these situations and financial differences is to check the clues. In-depth production workshops and business sites, the production process of enterprises, business scope of the general understanding of the checking work is also very beneficial.

3, from the accounting staff set up, or the binding of the account pages, to find clues. Some legal representatives and contractors, in order to save money, in the personnel set up not standardized, a person to assume several responsibilities, or the owner of the business part-time cashier, ignoring the role of constraints. False accounts exist arbitrarily, such as the setup of the merchandise ledger and the increase or decrease in the accounts, as long as the work of a little attention, you can find the cracks.

Second, the identification of fraudulent use of invoices to do fraud

1, the identification of fraud on the real ticket

First, pay attention to the review of the invoice number and time, the relationship between the seal. Review of the same unit of invoices are many times in a unit reimbursement, if the invoice number order is linked, but the time has been reversed, or stamped with a few different units of the financial seal, which means that there is a problem with the invoice. In addition, the invoice can also be based on the content of the columns listed in the invoice, invoices and invoices with the unit of the relationship between the relevant economic operations to analyze the audit, from which the problem is found. Between the contents of the invoice, there is its inherent logical relationship and regularity, if the proof of logical contradiction, that means that there is a problem with the invoice.

Second, pay attention to the review of the type of invoices and fill in the relationship between the economic content is consistent. Review of the name of the item is the business scope of the invoice unit. For example, some types of invoices are commercial retail, can be issued by the food and drink, entertainment; there is the use of financial issuance of administrative receipts, issued by the catering, typing and copying; there are ordinary invoices of industrial enterprises, the issuance of the construction of the plant and so on; there is also the use of other units of the economic business after the suspension of the remaining invoices for their own business tax evasion. Most of these problems are through acquaintances from other units to obtain invoices, so as to achieve the purpose of confusing economic activities.

Third, pay attention to the review of freight invoices and shipping documents of the origin and destination of the relationship. Such as building materials industry purchased raw materials stone without invoices, some taxpayers in the starting point on the request of transportation households will be the raw material stone into the freight, inflated costs, evasion of corporate income tax. These problems mostly occur in the family workshop-style private enterprises, financial unsoundness, inaccurate accounting, income is not accounted for, which is mostly small-scale taxpayers.

Fourth, pay attention to the review of invoices filled in the name, the relationship between the amount. Focus on reviewing the invoice reimbursement joint table license, time, quantity, unit price, amount is complete; review the invoice item name is specific, correct and clear. Some withholding units will be privately invoices to individuals, fill in the columns are incomplete, such as transportation invoices, only fill in the freight two words, followed by the amount, do not know the starting point and destination, loading tonnage, unit price, as well as road and bridge tolls are not filled out. Some of the purchase of other supplies, generally open for office supplies. There is no specific name and quantity, such invoices are generally more problematic.

Fifth, pay attention to the review of the invoice stub and the relationship between the invoice. Note that there is no single invoice open, stub joints do not open or a big head and small tail behavior. For the big head and small tail invoice audit is more difficult, the need for auditors in the audit of accounting documents found suspicious. Generally speaking, this kind of problem accounting vouchers column information is vague, vouchers will be missing the necessary original attachments. Therefore, in the review to use the corresponding accounting records, to find the invoice of general invoices, so as to prove that the invoice and the bookkeeping joints are consistent, whether it is a big head and small tail invoices.

2, the identification of fake invoices

First, pay attention to the review of the invoice Supervisory Chapter. Note from the face of the invoice to observe the supervision of the chapter, examine whether the arc of the circle is consistent, whether the width of the circle is uniform, whether the spacing of the font within the circle is uniform, clear, and whether the stroke is fluent. Otherwise, it may be a fake invoice.

Second, pay attention to the review of the invoice supervision chapter matters. Ordinary invoices from the provinces, autonomous regions, municipalities directly under the Central Government tax authorities unified design pattern, printing the national unified invoice Supervisory Chapter. Invoice Supervisory Chapter by the provinces, autonomous regions, municipalities directly under the Central Local Taxation Bureau unified production and distribution. The national unified invoice supervisory seal is oval in shape, with a long axis of 3 centimeters, a short axis of 2 centimeters, a side width of centimeters, and a fine line engraved on the inner ring. The upper ring engraved with the words "National Uniform Invoice Supervision Chapter", the lower ring engraved with the words "Local Taxation Bureau Supervision", the middle engraved with the full name of the province, city, county or abbreviation of the location of the tax authority, the font in block letters, the color of the print for the big red, under the ultraviolet light, was orange, fluorescent reflection, overprinted with the name of the province, city and county, the name of the province, city and county. Fluorescent reflection, overprinted in the center of the head of the invoice. If found inconsistent with the above characteristics, it may be a fake invoice.

Third, pay attention to the review of ordinary invoices to identify the flexibility of the paper, printing quality, invoices are unified in accordance with the provisions of the State Administration of Taxation of the special anti-counterfeiting identification mark. Review whether there is the use of "SW" word special anti-counterfeiting watermark paper printing invoice, not to add the bottom line, if not the special paper or still use the bottom line is certainly a fake invoice. Review whether the use of colored (red-orange) fluorescent ink overprint invoice seal and invoice number, such as the discovery of the color is not clear or fuzzy invoice number must be fake invoices.

Fourth, pay attention to the review of field invoices. Business vouchers have more than one invoice from the field, these field invoices are not issued from a unit, but the invoice font close or the same, it may be fake invoices. Prevent enterprises from using false invoices to do false accounting.

Third, the inventory verification

The United States, a national chain of pharmacies "Falmer", initially only a small pharmacy, but in the subsequent 10 years of development, it acquired another 299 pharmacies, thus forming a national chain of "Falmer". The Falmer Company." At first glance, it looks like a company with successful capitalization, rapid growth and potential. However, all this splendor is based on the assets of the false - "unchecked inventory overvaluation and false profits".

The enterprise on the value of inventory fraud, only in the following three aspects of the article: First, two adjustments to the value of inventory - inflated inventory volume, adjust the unit price of inventory; Second, the inventory count link to manipulate; Third, intentionally will be the inventory "capitalization". The third is the deliberate "capitalization" of inventory. So when the following signs often indicate the possibility of fraud: 1 compared with the previous period, the cost of goods sold suddenly reduced or sales profits suddenly increased; 2 inventory growth faster than the growth of sales revenue; 3 inventory growth faster than the growth of total assets; 4 inventory as a percentage of total assets increased over time; 5 inventory turnover declined over time; 6 transportation costs accounted for the proportion of the cost of goods sold declined over time; 7 cost of goods sold decreased over time; 7 cost of goods sold decreased over time; 7 cost of goods sold decreased over time; 7 cost of goods sold decreased over time. Cost of goods sold as a percentage of sales revenue decreases from period to period;8 the cost of goods sold bookkeeping contradicts the tax report;9 there are significant adjusting entries used to increase the inventory balance;10 at the end of an accounting period, significant reversing entries are found that have been posted to the inventory account.

When the above phenomenon occurs, should cause the inspector attaches great importance to these aspects can focus on the beginning of the verification: 1 attention to the fabrication of false information. In some cases of inventory fraud, enterprises often through the actual non-existence of inventory items to fabricate a variety of false information to increase the number of inventory, because it is difficult to effectively identify these false materials, which requires inspectors to maintain a high degree of vigilance and professional sensitivity at all times, through other ways to confirm the existence of the inventory and the valuation, or through the LIFO, FIFO, etc. to regulate the purpose of inventory value. 2 attention to the accounting records, the inventory value of the inventory of the company's business, the company's business and the inventory of the company's business, and the inventory of the company's products. 2 Pay attention to the problem of off-the-books operations. Accounts processing is not sound when checking the enterprise, can be found in the enterprise's purchases and inventory funds, but fewer sources of funds, in the current "accounts payable" in the amount is also larger, the two comparisons, a greater disparity, and then look at the "balance sheet" can be found. 3 on the sale of large quantities of goods, the sale of goods, the sale of goods, the sales of goods, the sales of goods, the sales of goods, the sales of goods, the sales of goods and services, the sales of goods and services, the sales of goods and services. Problems. 3 on the sale of bulk commodities enterprises, from the number of inspections, can find the truth of its regularity. For example: check a motorcycle sales company found that the number of sales and purchases of the number of asymmetric, comparative relationship with the error. Inspectors with the accounting equation for monthly calculations, the annual cumulative, through the comprehensive generalization, with the fact that the accounts do not match, so that the enterprise had to admit that there are attempts to do false accounts. 4 in the carry-over cost of a detailed investigation. General product warehousing, sales of warehouses out of the carry-over in the custody of the procedures and accounting operations are relatively compact. But want to do false accounts of the enterprise, in the cost of carrying forward arbitrariness. Some individual school-run enterprises in order to set the amount of profit in the tax exemption within the scope of taxable income, casually increase the cost of goods sold, reduce the amount of profit, resulting in discrepancies in the accounts, the inspectors found that, according to the law to make up for the tax penalty.

Fourth, in the income, cost of knowledge

As we all know, the size of the income, cost of deciding the size of the profits, taxes. Many enterprises through the processing of income, expenses to achieve the purpose of the performance of the whitewash or tax evasion. Knowledge of income and expenses is an important part of the detection of false accounts, in the income and expenses on the knowledge should pay special attention to the following aspects of the problem:

1, Ming to dark problem. Some units will be part of the income and expenditure on the financial accounts outside the establishment of a "small treasury", it is not appropriate to appear in the accounts of the expenditure included. Such as: a unit will be charged for rental equipment, rental income and illegal collection of subordinate units "management fee" set up another account, constituting a private "small treasury" behavior.

2, expanding the cost of the problem. Some enterprises in order to pay less income tax, in the cost of tampering, such as: the use of payroll to increase the number of people or arbitrarily increase the office and production costs. Inspectors need to check the payroll handwriting whether a person on behalf of the signing or a few people to sign each other but also and the production process comparison.

3, up to the next problem. Many units use the existence of superior and subordinate relationships, the unit's own costs to subordinate units to reimbursement. For example: a unit will be hospitality costs of 10,000 yuan and housing maintenance costs, office equipment purchase costs of 10,000 yuan to transfer a unit for reimbursement, resulting in its own financial compliance phenomenon, and the formation of part of the off-the-books assets.

4, private to public issues. Some units of leading cadres or other personnel to take advantage of their positions, by cronies or people with interests related to the formalities, will have nothing to do with official consumer spending in the unit's financial accounts to take the opportunity to reimbursement, resulting in a form of compliance, is public or private? Others have doubts but difficult to verify.