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, inventory table and enterprise exemption statements and other information, through these statements to analyze and compare, 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 to play 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 the family type of inquiry, and the legal representative of the enterprise, accounting personnel and related employees gossip, to understand the production process, sales methods, wage structure and goods, materials, import channels, the differences between these situations and financial is the clue to check the accounts. In-depth production workshops and business sites, the enterprise production process, 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 pages of the accounts, to find clues. Some legal representatives and contractors, in order to save money, not standardized in personnel settings, a person to assume several responsibilities, or business owners concurrently as a cashier, ignoring the role of constraints. False accounts exist arbitrarily, such as the setup of the ledger of goods and the increase or decrease in the accounts, as long as the work of a little attention, you can find the cracks from it.
Second, identify the use of invoices to do fraudulent fraud
1, the identification of fraud on the real ticket
One is to pay attention to the review of the invoice number and time, stamped with the seal of the relationship. Review of the same unit of invoices are many times in a unit reimbursement, if the invoice number order is connected, and the time has been reversed, or stamped with a few different units of the financial seal, it 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, then it is a problem invoice.
The second is to pay attention to the review of the type of invoices and fill in the economic content of the relationship is consistent. Examine whether the name of the item is the business scope of the invoicing unit. For example, some types of invoices are commercial retail, can be issued is the food and drink, entertainment; there is the use of financial issuance of administrative receipts, issued by the catering, typing photocopying; there is the use of general invoices of industrial enterprises, issued by the construction plant and so on; there is the use of other units of the suspension of economic operations, the remaining invoices for their own operations to evade taxes. Most of these problems are through acquaintances from other units to obtain the invoice, so as to achieve the purpose of confusing economic activities.
Third, pay attention to the review of the freight invoice documents of the transport origin and destination of the relationship. Such as building materials industry purchased raw materials stone without invoices, some taxpayers in the starting point will require the transportation of raw materials stone into the freight, inflated costs, corporate income tax evasion. These problems mostly occur in the family workshop-style private enterprises, financial unsoundness, inaccurate accounting, income is not accounted for, which are 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 desk license, time, quantity, unit price, amount is complete; review the invoice item name is specific, correct and clear. Some withholding units privately hand over the invoice 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 the end point, the tonnage of the load, the unit price, as well as road and bridge tolls are not filled in. Some of the purchase of other supplies, generalized open for office supplies. There is no specific name and quantity, this type of invoice is generally a bigger problem.
Fifth, pay attention to the review of the invoice stub and the relationship between invoices. Note that there is no invoice joint single open, stub joint does not open or a large 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, the summary column of such problematic accounting vouchers is vague and the necessary original attachments are missing from the vouchers. Therefore, when reviewing the corresponding accounting records, we should use the corresponding accounting records to find out the invoice joint of the general invoice, so as to prove that the invoice joint and the bookkeeping joint are consistent, whether it is a big head and small tail invoice.
2, the identification of fake invoices
One is to pay attention to the review of the invoice supervision chapter. Attention from the face of the invoice to observe the invoices of the Supervisory 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, whether the stroke is fluent. Otherwise, it may be a fake invoice.
The second is to 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 to design a unified style, 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 0.1 centimeters, and a fine line engraved on the inner ring. The upper ring engraved with the words "National Uniform Invoice Supervisory Chapter", the lower ring engraved with the words "Local Taxation Bureau Supervision", the middle engraved with the full name of the tax authority's location provinces, cities and counties, or abbreviations, the font in block letters, the color of the print for the big red, under the ultraviolet light, was orange, fluorescent reflection, overprinted on the invoice, the invoices are printed on the invoices. 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 to identify the general invoice paper elasticity, printing quality, invoice joints are unified in accordance with the provisions of the State Administration of Taxation of the special anti-counterfeiting identification mark. Review there is no use of "SW" characters special anti-counterfeiting watermark paper printed invoices, without underlining, if not the special paper or underlining is certainly a fake invoice. Review whether the use of colored (orange-red) fluorescent ink overprinting invoice supervision chapter and invoice number, such as found that 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 fake invoices to make false accounts.
Third, inventory verification
A national chain of pharmacies in the United States, "Falmer Company", 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 Co. ". At first glance, one can't help but think that this is a company with successful capitalization, rapid career growth and potential. However, all of this was based on the falsification of assets - "unchecked inventory overestimation and false profits".
Enterprises on the value of inventory fraud, only in the following three aspects of the article: First, two adjustments to the value of inventory - false increase in inventory, adjust the unit price of inventory; two is the inventory inventory count link to manipulate; three is intentionally will be the inventory "capitalization ". 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 profit 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 period by period; ⑤ inventory turnover declined period by period; ⑥ the proportion of transportation costs to the cost of goods sold declined period by period; ⑦ cost of goods sold declined period by period; ⑦ cost of goods sold declined period by period; ⑦ cost of goods sold declined period by period; ⑦ cost of goods sold declined period by period; ⑦ cost of goods sold declined period by period; ⑦ cost of goods sold declined period by period. (viii) the cost of goods sold as a percentage of sales revenue decreases from period to period; (ix) the cost of goods sold bookkeeping contradicts the tax report; (x) there are significant adjusting entries used to increase the inventory balance; and (xi) significant reversing entries are found to have been posted to the inventory account after the end of an accounting period.
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 inventory fraud cases, enterprises often through the inventory items that do not actually exist to fabricate a variety of false information to falsely increase the number of inventory, because it is difficult to effectively identify these forged materials, which requires inspectors to always maintain a high degree of vigilance and professional sensitivity to confirm the existence and valuation of inventory through other means, or through the LIFO method, FIFO method, etc., to adjust the inventory The purpose of the inventory value. ② Pay attention to the problem of off-the-books operations. Accounts processing is not sound when the inspection of the enterprise, you can find that the enterprise's purchase and inventory funds are larger, but the source of funds is less, in the current "accounts payable" is also a larger amount of both comparisons, a greater disparity, and then look at the "balance sheet" can also find Problems. (iii) on the sale of bulk commodities enterprises, from the number of inspections, can find the truth that it has a rule. For example, when checking a motorcycle sales company, it is found that the sales quantity and the purchase quantity are asymmetrical, and there is a mistake in the comparison relationship. The inspectors use the accounting equation to calculate month by month and accumulate year by year, and through comprehensive summarization, the fact that the accounts do not match with the facts, so that the enterprise has to admit that there is an attempt to make false accounts. ④ Conduct a detailed check on the carrying costs. The general products in the warehouse, sales out of the warehouse carry-over, in the custody procedures and accounting operations are relatively compact. However, enterprises that want to make false accounts have arbitrariness in carrying costs. There are individual school-run enterprises in order to set the profit amount in the tax-exempt taxable income range, casually increase the cost of goods sold, reduce the amount of profit, resulting in discrepancies between the accounts and the table, the inspectors found that, according to the law, back taxes and fines.
Fourth, in the income, cost of knowledge
It is well known that the size of the income, cost of deciding the size of profits, taxes. Many enterprises through the treatment 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, knowledge of income and expenses should pay special attention to the following aspects of the problem:
1, the problem of dark to light. 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. For example: a unit will be charged for leasing equipment, rental income and illegal collection of subordinate units "management fee" separate accounts, constituting a private "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 fictitious increase in personnel or arbitrarily increase the office and production costs. Inspectors need to check the payroll handwriting whether a person on behalf of the signature or a few people to sign each other but also and the production process comparison.
3, up to the next problem. Many units to take advantage of the existence of superior and subordinate relationships, the unit's own costs to subordinate units to reimbursement. For example: a unit will be hospitality expenses of 28,800 yuan and housing maintenance costs, office equipment purchases 92,400 yuan to transfer a unit for reimbursement, thus creating its own financial compliance, and the formation of some 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 interest-related personnel for 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 it is difficult to verify.