Income is the lifeblood of an enterprise. In the catering industry, the income without invoices is a problem that cannot be ignored. Secondly, whether the accounts receivable are accounted for.

Expenditure is a part of enterprise expenditure. Audit the authenticity of expenses and documents. Whether the signatures of the manager and the person in charge are complete.

Cost expenditure is an important part of enterprise operating expenditure. Auditing the cost of the catering industry is more complicated. Check the unit price, amount and quantity one by one. Whether the gross profit margin is true.

Extended data:

Any audit has three basic elements, namely, audit subject, audit object and audit authorization or client.

Audit subject refers to the executor of audit behavior, that is, audit institutions and auditors, who are the first parties to the audit; The audit object refers to the recipient of the audit behavior, that is, the custodian or operator of the audited assets, and is the second party of the audit; Audit authorizer or client refers to the unit or individual who authorizes or entrusts the audit subject to perform audit duties according to law, and is the third party of audit.

Generally speaking, the third party is the owner of the property, and the second party is the asset custodian or operator, and there is an economic responsibility relationship between them.

The first related party, the audit institution or personnel, is in the position of intermediary between the property owner and the entrusted manager or operator and should be responsible to the two related parties. It should not only accept the authorization or entrustment, carefully examine the accounting information put forward by the audited entity, but also submit the audit report to the authorized or entrusted auditor (that is, the property owner) to objectively and fairly evaluate the responsibility and performance of the entrusted management or operator.

Therefore, audit organizations or auditors must be independent and free from interference or interference from other aspects, which is the fundamental attribute that distinguishes audit from other management.

The essence of audit is an independent economic supervision activity. This statement is not only in line with the purpose of auditing, but also in line with the spirit of China's constitution on establishing a national audit institution and implementing an audit supervision system.

Baidu encyclopedia-audit

Baidu encyclopedia-catering cost audit